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

	Total			Per Unit
Sales (7,700 units)	$	254,100		$	33.00
Variable expenses		146,300			19.00
Contribution margin		107,800		$	14.00
Fixed expenses		55,100
Net operating income	$	52,700

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 30 units?

2. What would be the revised net operating income per month if the sales volume decreases by 30 units?

3. What would be the revised net operating income per month if the sales volume is 6,700 units?