Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,800 units) Variable expenses Contribution margin Fixed expenses Net operating income Required: Total Per Unit $ 272,800 158,400 114,400 $ 31.00 18.00 $ 13.00 (Consider each case independently): 55,000 $ 59,400 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 7,800 units? 1. Revised net operating income $ 60,680 2. Revised net operating income $ 59,120 3. Revised net operating income $ 46,900