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

	Total	Per Unit
Sales (29,400 units)	$ 264,600	$ 9.00
Variable expenses	158,760	5.40
Contribution margin	105,840	$ 3.60
Fixed expenses	61,740
Net operating income	$ 44,100

Required:

1. What is the revised net operating income if the selling price increases by $1.30 per unit, fixed expenses increase by $10,000, and the number of units sold decreases by 7%?
2. What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 10 cents per unit, and the number of units sold decreases by 13%