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

	Total			Per Unit
Sales (8,100 units)	$	243,000		$	30.00
Variable expenses		162,000			20.00
Contribution margin		81,000		$	10.00
Fixed expenses		54,200
Net operating income	$	26,800

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 7,100 units?