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

	Total	Per Unit
Sales (32,000 units)	$ 256,000	$ 8.00
Variable expenses	160,000	5.00
Contribution margin	96,000	$ 3.00
Fixed expenses	43,000
Net operating income	$ 53,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 20%?

2.What is the revised net operating income if the selling price decreases by $1.30 per unit and the number of units sold increases by 25%?

3. What is the revised net operating income if the selling price increases by $1.30 per unit, fixed expenses increase by $6,000, 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 10%, variable expenses increase by 20 cents per unit, and the number of units sold decreases by 8%?