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		163,400			19.00
Contribution margin		103,200		$	12.00
Fixed expenses		55,700
Net operating income	$	47,500

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 7,600 units?