Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,100 units) Total $ 251,100 Per Unit Variable expenses 162,000 Contribution margin 89,100 $ 31.00 20.00 $ 11.00 Fixed expenses 54,100 Net operating income $ 35,000 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 90 units? 2. What would be the revised net operating income per month if the sales volume decreases by 90 units? 3. What would be the revised net operating income per month if the sales volume is 7,100 units? Answer is complete but not entirely correct. 1. Revised net operating income $ 34,570x 2. Revised net operating income $ 33,030 3. Revised net operating income $ 22,800x