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 Total $ 294,000 168,000 Per Unit 126,000 $ 35.00 20.00 $ 15.00 56,000 Net operating income Required: (Consider each case independently): $ 70,000 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 7,400 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income