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

	Total	Per Unit
Sales (8,700 units)	$ 295,800	$ 34.00
Variable expenses	156,600	18.00
Contribution margin	139,200	$ 16.00
Fixed expenses	55,100
Net operating income	$ 84,100

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 7,700 units?