Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,400 units) Variable expenses Contribution margin Fixed expenses Net operating income Required: (Consider each case independently): Total $ 277,200 168,000 Per Unit 109,200 $ 33.00 20.00 $ 13.00 54,400 $ 54,800 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 S 54,550 2. Revised net operating income S 53,250 3. Revised net operating income $ 40,900