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

                                                  Total             Per Unit

Sales $(8,908$ units $)           $ 275,900          $ 31.00
Variable expenses                      169,100             19.00
Contribution margin                   106,800          $ 12.00
Fixed expenses                           55,200
Net operating income               $  51,600
 
Required:
(Consider each case independently):
1. What would be the revised net operating income per month if the sales volume increases by 40 units?
2. What would be the revised net operating income per month if the sales volume decreases by 40 units?
3. What would be the revised net operating income per month if the sales volume is 7,900 units?
 
1. Revised net operating income    __________________
2. Revised net operating income    __________________
3. Revised net operating income    __________________

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