Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,200 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 278,800 164,000 114,800 Per Unit $ 34.00 20.00 $ 14.00 55,900 $ 58,900 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 70 units? 2. What would be the revised net operating income per month if the sales volume decreases by 70 units? 3. What would be the revised net operating income per month if the sales volume is 7,200 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income