Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (7,100 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 234,300 142,000 92,300 55,200 $ 37,100 Per Unit $ 33.00 20.00 $ 13.00 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