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

	Total			Per Unit
Sales (7,200 units)	$	230,400		$	32.00
Variable expenses		144,000			20.00
Contribution margin		86,400		$	12.00
Fixed expenses		54,600
Net operating income	$	31,800

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 6,200 units?