Whirly Corporation's contribution format income statement for the most recent month is shown below: Per Unit 31.00 18.90 Sales (8,500 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 263,500 153,000 110,500 55,600 $ 54,900 $ 13.00 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 40 units? 2. What would be the revised net operating income per month if the sales volume decreases by 40 units? 3. What would be the revised net operating income per month if the sales volume is 7,500 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income $ 53,960 69 42,000 Lin Corporation has a single product whose selling price is $136 per unit and whose variable expense $68 per unit. The company's monthly fixed expense is $31,650. Required: 1. Calculate the unit sales needed to attain a target profit of $5,750. (Do not round intermediate calculations.) 2. Calculate the dollar sales needed to attain a target profit of $9,900. (Round your intermediate calculations to the nearest whole number.) 1. Units sales to attain target profit 2. Dollar sales to attain target profit units