Miller Company's contribution format income statement for the most recent month is shown below: Sales (30,000 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 240,000 150,000 90,000 49,000 $ 41,000 Per Unit $ 8.00 5.00 $ 3.00 Required: (Consider each case independently): 1. What is the revised net operating income if unit sales increase by 11%? 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 $10,000, and the number of units sold decreases by 3%? 4. What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 30 cents per unit, and the number of units sold decreases by 8%? 1. Net operating income 2. Net operating income 3. Net operating income 4. Net operating income Espresso Express operates a number of espresso coffee stands in busy suburban malls. The fixed weekly expense of a coffee stand is $2,300 and the variable cost per cup of coffee served is $0.47. Required: 1. Fill in the following table with your estimates of the company's total cost and average cost per cup of coffee at the indicated levels of activity. 2. Does the average cost per cup of coffee served increase, decrease, or remain the same as the number of cups of coffee served in a week increases? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Fill in the following table with your estimates of the company's total cost and average cost per cup of coffee at the indicated levels of activity. (Round the "Average cost per cup of coffee served" to 3 decimal places.) Cups of Coffee Served in a Week 2,200 2,300 2,400 Fixed cost Variable cost Total cost Average cost per cup of coffee served $ 0 $ 0 $ 0 Required 1 Required 2 Does the average cost per cup of coffee served increase, decrease, or remain the same as the number of cups of coffee served in a week increases? OIncrease Decrease Remain the same