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

	Total			Per Unit
Sales (8,600 units)	$	275,200		$	32.00
Variable expenses		154,800			18.00
Contribution margin		120,400		$	14.00
Fixed expenses		55,600
Net operating income	$	64,800

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 70 units?

2. What would be the revised net operating income per month if the sales volume decreases by 70 units?

3. What would be the revised net operating income per month if the sales volume is 7,600 units?