Whirly Corporations contribution format income statement for the most recent month is shown below: Total Per Unit Sales (8,300 units) $ 257,300 $ 31.00 Variable expenses 157,700 19.00 Contribution margin 99,600 $ 12.00 Fixed expenses 54,200 Net operating income $ 45,400 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