Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (7,400 units) Total Variable expenses $ 229,400 140,600 Contribution margin 88,800 Per Unit $ 31.00 19.00 $ 12.00 Fixed expenses 54,300 Net operating income $ 34,500 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 70 units? 2. What would be the revised net operating income per month if the sales volume decreases by 70 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 $ 57,750 2. Revised net operating income