Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,200 units) Variable expenses Contribution margin Total $ 270,600 147,600 123,000 Per Unit $ 33.00 18.00 $ 15.00 Net operating income $ 55,100 67,900 Fixed expenses Required: (Consider each case independently): 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 7,200 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income