Miller Company's contribution format income statement for the most recent month is shown below:

TotalPer UnitSales (31,000 units)$186,000$6.00Variable expenses93,0003.00Contribution margin93,000$3.00Fixed expenses42,000Net operating income$51,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 13%?

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 17%?

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