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

	Total			Per Unit
Sales (7,300 units)	$	226,300		$	31.00
Variable expenses		131,400			18.00
Contribution margin		94,900		$	13.00
Fixed expenses		54,300
Net operating income	$	40,600

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 100 units?

2. What would be the revised net operating income per month if the sales volume decreases by 100 units?

3. What would be the revised net operating income per month if the sales volume is 6,300 units?