Exercise 6-1 (Algo) The Effect of Changes in Sales Volume on Net Operating Income [LO6-1 Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,600 units) Contribution margin Variable expenses Total $ 275,200 163,400 111,800 Per Unit $ 32.00 19.00 $ 13.00 Fixed expenses 55,300 Net operating income $ 56,500 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 30 units? 2. What would be the revised net operating income per month if the sales volume decreases by 30 units? 3. What would be the revised net operating income per month if the sales volume is 7,600 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income