1 Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (7,300 units) Variable expenses Contribution margin Fixed expenses Total $ 255,500 138,700 116,800 Per Unit $ 35.00 19.00 $ 16.00 54,900 Net operating income $ 61,900 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 6,300 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income Required information [The following information applies to the questions displayed below.] Jaffre Enterprises distributes a single product whose selling price is $16 per unit and whose variable expense is $11 per unit. The company's fixed expense is $16,000 per month. 2. Calculate the company's break-even point in unit sales. Unit sales to break even units: