Whirly Corporations contribution format income statement for the most recent month is shown below: TotalPer UnitSales (7,700 units)$ 254,100$ 33.00Variable expenses146,30019.00Contribution margin107,800$ 14.00Fixed expenses55,200 Net operating income$ 52,600 Required:(Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 90 units?2. What would be the revised net operating income per month if the sales volume decreases by 90 units?3. What would be the revised net operating income per month if the sales volume is 6,700 units?