iller Company$$s contribution format income statement for the most recent month is shown below:

Total Per Unit

Sales $(32,000$ units$)$ $ $160,000$ $ $5\mathrm{.}00$

Variable expenses $64,0002\mathrm{.}00$

Contribution margin $96,000$ $ $3\mathrm{.}00$

Fixed expenses $50,000$

Net operating income $ $46,000$

Required:

$($Consider each case independently$)$:

$1.$ What is the revised net operating income if unit sales increase by $12\%?$

$2.$ What is the revised net operating income if the selling price decreases by $$1\mathrm{.}30$ per unit and the number of units sold increases by $22\%?$

$3.$ What is the revised net operating income if the selling price increases by $$1\mathrm{.}30$ per unit, fixed expenses increase by $$7,000,$ and the number of units sold decreases by $4\%?$

$4.$ What is the revised net operating income if the selling price per unit increases by $20\%,$ variable expenses increase by $40$ cents per unit, and the number of units sold decreases by $12\%?$