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

Total Per Unit

Sales $(8,300$ units$)$ $ $332,000$ $ $40\mathrm{.}00$

Variable expenses $124,50015\mathrm{.}00$

Contribution margin $207,500$ $ $25\mathrm{.}00$

Fixed expenses $182,500$

Operating income $ $25,000$

Required:

Consider each case independently. You need not prepare a new income statement. Instead, use the incremental approach where possible.

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

$2.$ What would be the revised operating income per month if the sales volume decreases by $205$ units?

$3.$ What would be the revised operating income per month if the sales volume is $7,300$ units?