Whirly Corporation's contribution format income statement for the most recent month is shown below Per Unit Sales (8,100 units) Total $ 243,000 Variable expenses 162,000 Contribution margin 81,000 $ 30.00 20.00 $ 10.00 Fixed expenses 55,700 Net operating income $ 25,300 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 7,100 units? Revised net operating income 2 Revised net operating income 13. Revised net operating Income