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 (8,100 units) Variable expenses Contribution margin Fixed expenses Net operating income Required: (Consider each case independently): Total $ 243,000 162,000 81,000 55,200 $ 25,800 Per Unit $ 30.00 20.00 $10.00 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 7,100 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income