Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (7,400 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 251,600 140,600 111,000 54,200 $ 56,800 Per Unit $ 34.00 19.00 $ 15.00 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 50 units? 2. What would be the revised net operating income per month if the sales volume decreases by 50 units? 3. What would be the revised net operating income per month if the sales volume is 6,400 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income Last month when Holiday Creations, Inc., sold 43,000 units, total sales were $307,000, total variable expenses were $233,320, and fixed expenses were $37,200. Required: 1. What is the company's contribution margin (CM) ratio? 2. What is the estimated change in the company's net operating income if it can increase total sales by $1,800? (Do not round intermediate calculations.) % 1. Contribution margin ratio 2. Estimated change in net operating income Miller Company's contribution format income statement for the most recent month is shown below: Sales (30,000 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 240,000 150,000 90,000 49,000 $ 41,000 Per Unit $ 8.00 5.00 $ 3.00 Required: (Consider each case independently): 1. What is the revised net operating income if unit sales increase by 11%? 2. What is the revised net operating income if the selling price decreases by $1.40 per unit and the number of units sold increases by 21%? 3. What is the revised net operating income if the selling price increases by $1.40 per unit, fixed expenses increase by $10,000, and the number of units sold decreases by 3%? 4. What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 30 cents per unit, and the number of units sold decreases by 8%? 1. Net operating income 2. Net operating income 3. Net operating income 4. Net operating income