Miller Companys contribution format income statement for the most recent month is shown below:

Total Per Unit Sales (42,000 units) $420,000 (total) $10.00 (per unit)

Variable expenses 294,000 7.00

Contribution margin 126,000 $ 3.00

Fixed expenses 42,000

Net operating income $84,000

Required: (Consider each case independently):

1. 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 $1.40 per unit and the number of units sold increases by 21%?

3. What is the revised net operating income if the selling price increases by $1.40 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 20 cents per unit, and the number of units sold decreases by 8%?