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

	Total	Per Unit
Sales (8,900 units)	$ 275,900	$ 31.00
Variable expenses	169,100	19.00
Contribution margin	106,800	$ 12.00
Fixed expenses	55,600
Net operating income	$ 51,200

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 70 units?

2. What would be the revised net operating income per month if the sales volume decreases by 70 units?

3. What would be the revised net operating income per month if the sales volume is 7,900 units?