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

Total Per Unit Sales (7,500 units) $ 240,000 $ 32.00

Variable expenses 142,500 19.00

Contribution margin 97,500 $ 13.00

Fixed expenses 54,800

Net operating income $ 42,700 Required: (Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 80 units?

2. What would be the revised net operating income per month if the sales volume decreases by 80 units?

3. What would be the revised net operating income per month if the sales volume is 6,500 units?