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

	Total	Per Unit
Sales (8,700 units)	$ 287,100	$ 33.00
Variable expenses	174,000	20.00
Contribution margin	113,100	$ 13.00
Fixed expenses	54,600
Net operating income	$ 58,500

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 90 units?

2. What would be the revised net operating income per month if the sales volume decreases by 90 units?

3. What would be the revised net operating income per month if the sales volume is 7,700 units?