Exercise 6-1 The Effect of Changes in Activity on Net Operating Income (L06-1) Whirly Corporation's contribution format Income statement for the most recent month is shown below: Sales (7,000 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 224,000 126,000 98,000 54,100 43,900 Per Unit $ 32.00 18.00 $ 14.00 Required: (Consider each case independently) 1 What would be the revised net operating Income per month of 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 of the sales volume is 6,000 units? Answer is complete but not entirely correct. 1 $ 44,600 2. Revised net operating income Revised net operating income Revised net operating Income $ 43,200 3. $ 29,900