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

	Total			Per Unit
Sales (7,200 units)	$	223,200		$	31.00
Variable expenses		144,000			20.00
Contribution margin		79,200		$	11.00
Fixed expenses		54,900
Net operating income	$	24,300

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 40 units?

2. What would be the revised net operating income per month if the sales volume decreases by 40 units?

3. What would be the revised net operating income per month if the sales volume is 6,200 units?

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

	Total			Per Unit
Sales (7,200 units)	$	223,200		$	31.00
Variable expenses		144,000			20.00
Contribution margin		79,200		$	11.00
Fixed expenses		54,900
Net operating income	$	24,300

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 40 units?

2. What would be the revised net operating income per month if the sales volume decreases by 40 units?

3. What would be the revised net operating income per month if the sales volume is 6,200 units?

1.	Revised net operating income
2.	Revised net operating income
3.	Revised net operating income