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

TotalPer UnitSales (42,000 units)$336,000$8.00Variable expenses210,0005.00Contribution margin126,000$3.00Fixed expenses45,000Net operating income$81,000

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 $1.20 per unit and the number of units sold increases by 23%?

3. What is the revised net operating income if the selling price increases by $1.20 per unit, fixed expenses increase by $5,000, and the number of units sold decreases by 6%?

4. What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 10 cents per unit, and the number of units sold decreases by 6%?