Exercise 6-1 The Effect of Changes in Activity on Net Operating Income [LO6-1] Whirly Corporations contribution format income statement for the most recent month is shown below:

	Total			Per Unit
Sales (8,800 units)	$	272,800		$	31.00
Variable expenses		167,200			19.00
Contribution margin		105,600		$	12.00
Fixed expenses		55,800
Net operating income	$	49,800

Required:

(Consider each case independently):

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

2. What would be the revised net operating income per month if the sales volume decreases by 100 units?

3. What would be the revised net operating income per month if the sales volume is 7,800 units?