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 (7,100 units) Variable expenses Contribution margin Total $ 241,400 142,000 99,400 Per Unit $ 34.00 20.00 $ 14.00 Fixed expenses 54,800 Net operating income $ 44,600 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 90 units? 2. What would be the revised net operating income per month if the sales volume decreases by 90 units? 3. What would be the revised net operating income per month if the sales volume is 6,100 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income $ 122,000