Whirly Corporation's contribution format income statement for the most recent month is shown below: Total Per Unit 30.00 Sales (8,800 units) Variable expenses 264,000 176,000 20.00 Contribution margin 10.00 88,000 Fixed expenses 56,000 Net operating income 32,000 Required: (Consider each case independently) 1. What would be the revised net operating income per month if the sales volume increases by 60 units? 2. What would be the revised net operating income per month if the sales volume decreases by 60 units? 3. What would be the revised net operating income per month if the sales volume is 7,800 units? 1 Revised net operating income 2 Revised net operating income | 3. Revised net operating income Exercise 5-2 Prepare a Cost-Volume-Profit (CVP) Graph [LO5-2] The following information applies to the questions displayed below.] Karlik Enterprises distributes a single product whose selling price is $28 per unit and whose variable expense is $22 per unit. The company's monthly fixed expense is $24,000. Exercise 5-2 Part 2 2. Calculate the company's break-even point in unit sales. units Unit sales to break even Jaffre Enterprises distributes a single product whose selling price is $13 per unit and whose variable expense is $8 per unit. The company's fixed expense is $14,500 per month Exercise 5-3 Part 2 2. Calculate the company's break-even point in unit sales. Unit sales to break-even units Last month when Holiday Creations, Inc., sold 44,000 units, total sales were $302,000, total variable expenses were $238,580, and fixed expenses were $38,900. 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 total sales by $2,200? (Do not round intermediate calculations.) 1.Contribution margin ratio |2. Estimated change in net operating income