Whirly Corporation's contribution format income statement for the most recent month is shown below: Total Sales (7,900 units) Variable expenses Contribution margin Fixed expenses $ 252,800 158,000 94,800 54,100 Per Unit $ 32.00 20.00 $ 12.00 Net operating income $ 40,700 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 40 units? 2. What would be the revised net operating income per month if the sales volume decreases by 40 units? 3. What would be the revised net operating income per month if the sales volume is 6,900 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income