[The following information applles to the questions displayed below] Diego Company manufactures one product that is sold for $78 per unit in two geographic regions-the East and West regions. The following information pertains to the company's first year of operations in which it produced 49.000 units and sold 44,000 units The company sold 32,000 units in the East region and 12,000 units in the West region. it determined that $230,000 of its fixed seling and administrative expense is troceable to the West region, $180,000 is traceable to the East region, and the remaining $100,000 is a common fixed expense. The company will continue to incur the total amount of its fixed manufacturing overhead costs as long as it continues to produce any amount of its only product. Foundational 7-13 (Algo) 13. Prepare a contribution format segmented income statement thot includes a Total column and columns for the Enst and West regions. Whirly Corporation's contribution format income statement for the most recent month is shown below: 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 7,000 units? Last month when Holiday Creations, incorporated, sold 39,000 units, total sales were $156,000, total variable expenses were $124,800, and fixed expenses were $36,400. Required: 1. What is the company's contribution margin (CM) ratio? 2. What is the estimated change in the company's net operating income if it can increase sales volume by 350 units and total sales by $1,400 ? (Do not round intermediate calculations.)