Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (7,400 units) Variable expenses Contribution margin Total $ 236,800 148,000 88,800 54,100 Per Unit $ 32.00 20.00 $ 12.00 Net operating income $ 34,700 ok Required: Fixed expenses ht nt (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 6,400 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income $ 22,700