1 5 ents Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,200 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 270,600 147,600 Per Unit 123,000 $ 33.00 18.00 $ 15.00 54,100 $ 68,900 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 7,200 units? Answer is complete but not entirely correct. 1. Revised net operating income $ 148,320 2. Revised net operating income $ 269,280 3. Revised net operating income $ 129,600