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

TotalPer UnitSales (10,000 units)$350,000$35.00Variable expenses200,00020.00Contribution margin150,000$15.00Fixed expenses135,000Operating income$15,000

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 200 units?

3. What would be the revised operating income per month if the sales volume is 9,000 units?