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

	Total	Per Unit
Sales (8,500 units)	$ 289,000	$ 34.00
Variable expenses	161,500	19.00
Contribution margin	127,500	$ 15.00
Fixed expenses	55,800
Net operating income	$ 71,700

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 7,500 units?