Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,300 units) Variable expenses Contribution margin Per Unit Total $265,600 166,000 99,600 $ 32.00 20.00 $ 12.00 Fixed expenses 55,900 Net operating income $ 43,700 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 7,300 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income