Whirly Corporations contribution format income statement for the most recent month is shown below: Total Per Unit Sales (8,200 units) $ 262,400 $ 32.00 Variable expenses 155,800 19.00 Contribution margin 106,600 $ 13.00 Fixed expenses 54,700 Net operating income $ 51,900 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 7,200 units?