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

	Total	Per Unit
Sales (44,000 units)	$ 264,000	$ 6.00
Variable expenses	132,000	3.00
Contribution margin	132,000	$ 3.00
Fixed expenses	46,000
Net operating income	$ 86,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 15%?

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 23%?

3. What is the revised net operating income if the selling price increases by $1.40 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 20%, variable expenses increase by 40 cents per unit, and the number of units sold decreases by 11%?