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

Total Per Unit

Sales $(42,000$ units$)$ $ $252,000$ $ $6\mathrm{.}00$

Variable expenses $126,0003\mathrm{.}00$

Contribution margin $126,000$ $ $3\mathrm{.}00$

Fixed expenses $48,000$

Net operating income $ $78,000$

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 $17\%?$

$3.$ What is the revised net operating income if the selling price increases by $$1\mathrm{.}40$ per unit, fixed expenses increase by $$7,000,$ and the number of units sold decreases by $5\%?$

$4.$ What is the revised net operating income if the selling price per unit increases by $10\%,$ variable expenses increase by $30$ cents per unit, and the number of units sold decreases by $12\%?$