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

Whirly Corporation’s contribution format income statement for the most recent month is shown below:
Total Per UnitSales (7,100 units)$241,400 $34.00 Variable expenses 142,000  20.00 Contribution margin 99,400 $14.00 Fixed expenses 54,100    Net operating income$45,300
 
Required:
(Consider each case independently):
 
1. What would be the revised net operating income per month if the sales volume increases by 30 units?
2. What would be the revised net operating income per month if the sales volume decreases by 30 units?
3. What would be the revised net operating income per month if the sales volume is 6,100 units?
 
 
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