Chocolaterie de Geneve, SA is located in a French-speaking canton in Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departments-Cooking and Molding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats. In the Molding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into molds and decorative flourishes are applied by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The T-accounts below show the flow of costs through the two departments in April: Work in Process-Cooking Balance 4/1 8,000 Transferred out 160,000 Direct materials 42,000 Direct labor 50,000 Overhead 75,000 Work in Process-Molding Balance 4/1 4,000 Transferred out 240,000 Transferred in 160,000 Direct labor 36,000 Overhead 45,000 met Required: Prepare journal entries showing the flow of costs through the two processing departments during April (if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction let Journal entry worksheet Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,300 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 257,300 157,700 99,600 55,000 $ 44,600 Per Unit $ 31.00 19.00 $ 12.00 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 80 units? 2. What would be the revised net operating income per month if the sales volume decreases by 80 units? 3. What would be the revised net operating income per month if the sales volume is 7,300 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income