Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (7,100 units) Variable expenses Contribution margin Total $ 234,300 142,000 Per Unit $ 33.00 20.00 92,300 54,900 $ 13.00 Net operating income $ 37,400 Fixed expenses Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 40 units? 2. What would be the revised net operating income per month if the sales volume decreases by 40 units? 3. What would be the revised net operating income per month if the sales volume is 6,100 units? Answer is complete but not entirely correct. 1. Revised net operating income $ 37,620 Revised net operating 2. 36,580 income Revised net operating 3. $ 24,100 income