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Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,700 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 295,800 174,000 121,800 54,100 $ 67,700 Per Unit $ 34.00 20.00 $ 14.00 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 7,700 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income Mauro Products distributes a single product, a woven basket whose selling price is $29 per unit and whose variable expense is $22 per unit. The company's monthly fixed expense is $20,300. Required: 1. Calculate the company's break-even point in unit sales. 2. Calculate the company's break-even point in dollar sales. (Do not round intermediate calculations.) 3. If the company's fixed expenses increase by $600, what would become the new break-even point in unit sales? In dollar sales? (Do not round intermediate calculations.) 2,900 baskets $ 1. Break-even point in unit sales 2. Break-even point in dollar sales 3. Break-even point in unit sales Break-even point in dollar sales 2,985 baskets $