Whirly Corporations contribution format income statement for the most recent month is shown below: Total Per Unit Sales (7,700 units) $ 269,500 $ 35.00 Variable expenses 154,000 20.00 Contribution margin 115,500 $ 15.00 Fixed expenses 54,400 Net operating income $ 61,100 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 6,700 units?