Whirly Corporation's contribution format income statement for the most recent month is shown below: Total Sales (8,200 units) $ 254,200 Variable expenses 155,800 Contribution margin 98,400 Per Unit $ 31.00 19.00 $ 12.00 Fixed expenses 55,600 Net operating income $ 42,800 Required: (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 7,200 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income