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Sales (8,800 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 299,200 158,400 140,800 55,400 $ 85,400 Per Unit $ 34.00 18.00 $ 16.00 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 7,800 units? $ 301,580 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income