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

	Total			Per Unit
Sales (35,000 units)	$	280,000		$	8.00
Variable expenses		175,000			5.00
Contribution margin		105,000		$	3.00
Fixed expenses		43,000
Net operating income	$	62,000

What is the revised net operating income if the selling price per unit increases by 10%, variable expenses increase by 10 cents per unit, and the number of units sold decreases by 14%?