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

Total Per Unit

Sales $(33,000$ units$)$ $ $297,000$ $ $9\mathrm{.}00$

Variable expenses $198,0006\mathrm{.}00$

Contribution margin $99,000$ $ $3\mathrm{.}00$

Fixed expenses $40,000$

Net operating income $ $59,000$

Required:

$($Consider each case independently$)$:

$1.$ What is the revised net operating income if unit sales increase by $19\%?$

$2.$ What is the revised net operating income if the selling price decreases by $$1\mathrm{.}40$ per unit and the number of units sold increases by $19\%?$

$3.$ What is the revised net operating income if the selling price increases by $$1\mathrm{.}40$ per unit, fixed expenses increase by $$10,000,$ and the number of units sold decreases by $3\%?$

$4.$ 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 $8\%?$