Whirly Corporations contribution format income statement for the most recent month is shown below: Total Per Unit Sales (8,500 units) $ 280,500 $ 33.00 Variable expenses 161,500 19.00 Contribution margin 119,000 $ 14.00 Fixed expenses 55,100 Net operating income $ 63,900 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 7,500 units?