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

	Total			Per Unit
Sales (8,500 units)	$	263,500		$	31.00
Variable expenses		153,000			18.00
Contribution margin		110,500		$	13.00
Fixed expenses		55,000
Net operating income	$	55,500

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?