Whirly Corporations contribution format income statement for the most recent month is shown below: Total Per Unit Sales (7,900 units) $ 276,500 $ 35.00 Variable expenses 142,200 18.00 Contribution margin 134,300 $ 17.00 Fixed expenses 54,000 Net operating income $ 80,300 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 6,900 units?