D.W.I. Corp., doing business as Design West, lost $46,054 for the second quarter ended Dec. 31, compared to net income of $2,102 for the year-earlier period. Revenues declined 23% to $434,747 from $560,948. The loss for the first half of fiscal 1988 totaled $91,110, compared to a loss of $107,909 a year ago. Revenues dipped 8%, to $914,396 from $995,884 for the six months ended Dec. 31, 1986. Irvine-based D.W.I. is an industrial design and engineering service company.