Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (7,000 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 210,000 126,000 84,000 54,700 $ 29,300 Per Unit $ 30.00 18.00 $ 12.00 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 90 units? 2. What would be the revised net operating income per month if the sales volume decreases by 90 units? 3. What would be the revised net operating income per month if the sales volume is 6,000 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income Northwood Company manufactures basketballs. The company has a ball that sells for $25. At present, the ball is manufactured in a small plant that relies heavily on direct labor workers. Thus, variable expenses are high, totaling $15.00 per ball, of which 60% is direct labor cost. Last year, the company sold 60,000 of these balls, with the following results: Sales (60,000 balls) Variable expenses Contribution margin Fixed expenses Net operating income $ 1,500,000 900,000 600,000 375,000 $ 225,000 Reg 1 Req 2 Reg 3 Reg 4 Reg 5 Reg 6A Reg 6B If the new plant is built, how many balls will have to be sold next year to earn the same net operating income, $225,000, as last year? (Round your answer to the nearest whole unit.) Number of balls