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

	Total	Per Unit
Sales (8,600 units)	$ 266,600	$ 31.00
Variable expenses	154,800	18.00
Contribution margin	111,800	$ 13.00
Fixed expenses	54,800
Net operating income	$ 57,000

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 90 units?
2. What would be the revised net operating income per month if the sales volume decreases by 90 units?
3. What would be the revised net operating income per month if the sales volume is 7,600 units?