Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,200 units) Variable expenses Contribution margin Total $ 278,800 147,600 131,200 Per Unit $ 34.00 18.00 $ 16.00 55,900 Fixed expenses Net operating income Required: (Consider each case independently): $ 75,300 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 7,200 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income