Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (7,900 units) Total $ 252,800 Per Unit Variable expenses 158,000 Contribution margin 94,800 $ 32.00 20.00 $ 12.00 Fixed expenses 54,500 Net operating income $ 40,300 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 6,900 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income