Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (7,400 units) Variable expenses Contribution margin d Fixed expenses Net operating income Total $ 222,000 140,600 Per Unit 81,400 54,800 $ 30.00 19.00 $ 11.00 $ 26,600 Required (if you're having trouble figuring out how to approach this problem, see below for a hint): (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 6,400 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income Hint: Remember that changes in sales volume change the contribution margin, but not the fixed costs. So for each of these questions, you need to figure out how to make the appropriate adjustment to the contribution margin and then subtract the fixed costs from the new contribution margin to get the new income.