Whirly Corporation's contribution format income statement for the most recent month is shown below: Per Unit $ 30.00 20.00 Sales (7,100 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 213,000 142,000 71,000 54,600 $ 16,400 $ 10.00 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 6,100 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income