Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (8,100 units) Total $243,000 Variable expenses 162,000 Contribution margin 81,000 Per Unit $ 30.00 20.00 $ 10.00 Fixed expenses Net operating income 54,800 $ 26,200 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 7,100 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income