Whirly Corporation's contribution format income statement for the most recent month is shown below: Total Per Unit Variable expenses Sales (7,200 units) Contribution margin $ 230,400 144,000 Fixed expenses 86,400 54,600 $ 32.00 20.00 $ 12.00 Net operating income $ 31,800 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 6,200 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income