A company's contribution format income statement for the most recent month is shown below: Total Sales (39,000 units) $351,000 Variable expenses 234,000 Contribution margin 117,000 Fixed expenses 46,000 Het operating income $ 71,000 Per Unit $9.00 6.00 $3.00 What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 30 cents per unit, and the number of units sold decreases by 6%