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: (Consider each case independently): Total $ 299,200 167,200 132,000 Per Unit 54,400 $ 77,600 $ 34.00 19.00 $ 15.00 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? Answer is complete but not entirely correct. 1. Revised net operating income 58,650 2. Revised net operating income $ 57,150 3. Revised net operating income 42,900