Whirly Corporations contribution format income statement for the most recent month is shown below:

	Total			Per Unit
Sales (8,400 units)	$	260,400		$	31.00
Variable expenses		159,600			19.00
Contribution margin		100,800		$	12.00
Fixed expenses		54,800
Net operating income	$	46,000

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 60 units?

2. What would be the revised net operating income per month if the sales volume decreases by 60 units?

3. What would be the revised net operating income per month if the sales volume is 7,400 units?