Exercise 5-1 (Algo) The Effect of Changes in Sales Volume on Net Operating Income [LO5-1] Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (7,200 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $223,200 Per Unit $ 31.00 129,600 93,600 54,500 $39,100 18.00 $ 13.00 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 6,200 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income