Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,600 units) Variable expenses Total $283,800 163,400 Contribution margin 120,400 Fixed expenses 55,000 Net operating income $ 65,400 Per Unit $ 33.00 19.00 $ 14.00 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 7,600 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income