Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,600 units) Variable expenses Contribution margin Total $ 275,200 154,800 120,400 54,300 Net operating income $ 66,100 Fixed expenses Per Unit $ 32.00 18.00 $ 14.00 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 80 units? 2. What would be the revised net operating income per month if the sales volume decreases by 80 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