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

Total Per Unit

Sales $(31,000$ units$)$ $ $217,000$ $ $7\mathrm{.}00$

Variable expenses $124,0004\mathrm{.}00$

Contribution margin $93,000$ $ $3\mathrm{.}00$

Fixed expenses $46,000$

Net operating income $ $47,000$

Required:

$($Consider each case independently$)$:

What is the revised net operating income if unit sales increase by $13\%?$

$2.$ 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 $15\%?$

$3.$ 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 $6\%?$

$4.$ 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 $6\%?$