Whirly Corporations contribution format income statement for the most recent month is shown below: Total Per Unit Sales (7,700 units) $ 238,700 $ 31.00 Variable expenses 146,300 19.00 Contribution margin 92,400 $ 12.00 Fixed expenses 54,700 Net operating income $ 37,700 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 6,700 units?