2. For each of the below activities, suggest an activity measure that could be used to allocate its cos Level Activity a. Milling machines are used to make components for products. b. A percentage of all completed goods are inspected on a random basis. c. Production orders are issued for jobs. d. The company's grounds crew maintains planted areas surrounding the factory. e. Employees are trained in general procedures. f. The human resources department screens and hires new employees. g. Purchase orders are issued for materials required in production h. Material is received on the receiving dock and moved to the production area. 1. The plant controller prepares periodic accounting reports ; The engineering department makes modifications in the designs of products, k. Machines are set up between batches of different products, 1. The maintenance crew does routine periodic maintenance on general-purpose equipment (Batch Facility Facility or Product Facility Batch Batch or Unit Facility Batch Facility Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (10,000 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 350,000 200,000 150,000 135,000 $ 15,000 Per Unit $35.00 20.00 $15.00 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 9,000 units? 2,000 1. Revised net operating incomes 2. Revised net operating income 3. Revised net operating income