A companys contribution format income statement for the most recent month is shown below:

	Total			Per Unit
Sales (44,000 units)	$	352,000		$	8.00
Variable expenses		220,000			5.00
Contribution margin		132,000		$	3.00
Fixed expenses		49,000
Net operating income	$	83,000

What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 20 cents per unit, and the number of units sold decreases by 10%?

Multiple Choice

• $135,815

• $122,713

• $125,240

• $132,462