Whirlys contribution format income statement for the most recent month is shown below: Total Per Unit Sales (8,400 units) $ 336,000 $ 40.00 Variable expenses 126,000 15.00 Contribution margin 210,000 $ 25.00 Fixed expenses 185,000 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 95 units?

2. What would be the revised operating income per month if the sales volume decreases by 210 units?

3. What would be the revised operating income per month if the sales volume is 7,400 units?