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

	Total			Per Unit
Sales (8,900 units)	$	284,800		$	32.00
Variable expenses		169,100			19.00
Contribution margin		115,700		$	13.00
Fixed expenses		54,300
Net operating income	$	61,400

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 100 units?

2. What would be the revised net operating income per month if the sales volume decreases by 100 units?

3. What would be the revised net operating income per month if the sales volume is 7,900 units?