Whirly Corporation's contribution format income statement for the most recent month is shown below: Total Per Unit Sales (7,100 units) $ 227,200 $ 32.00 Variable expenses 134,900 19.00 $ Contribution margin 92,300 13.00 Fixed expenses 55,400 Net operating income $ 36,900 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 6,100 units? $ 36,900 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income