Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,400 units) Contribution margin Variable expenses Fixed expenses Net operating income Required: Total $ 277,200 168,000 Per Unit $ 33.00 109,200 54,400 $ 54,800 20.00 $13.00 (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 7,400 units? Answer is complete but not entirely correct. 1. Revised net operating income 54,550 ( 2. Revised net operating income $ 53,250 3. Revised net operating income $ 40,900