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

	Total	Per Unit
Sales (32,000 units)	$ 288,000	$ 9.00
Variable expenses	192,000	6.00
Contribution margin	96,000	$ 3.00
Fixed expenses	48,000
Net operating income	$ 48,000

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 20%?

3. What is the revised net operating income if the selling price increases by $1.40 per unit, fixed expenses increase by $8,000, and the number of units sold decreases by 6%?

4. What is the revised net operating income if the selling price per unit increases by 10%, variable expenses increase by 30 cents per unit, and the number of units sold decreases by 5%?

1. net operating income

2. net operating income

3. net operating income

4. net operating income