Whirly Corporation's contribution format income statement for the most recent month is shown below: Per Unit Total $ 248,000 144,000 Sales (8,000 units) Variable expenses $31.00 18.00 $ 13.00 Contribution margin 104,000 Fixed expenses 55,000 $ 49,000 Net operating income 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 7,000 units? Revised net operating income 1. Revised net operating income 2. 3. Revised net operating income