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

	Total			Per Unit
Sales (37,000 units)	$	296,000		$	8.00
Variable expenses		185,000			5.00
Contribution margin		111,000		$	3.00
Fixed expenses		40,000
Net operating income	$	71,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 12%?

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 $9,000, and the number of units sold decreases by 4%?

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 12%?