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

TotalPer UnitSales

(41,000 units) $410,000 $10.00

Variable expenses $287,000 7.00

Contribution margin 123,000 $3.00

Fixed expenses 43,000

Net operating income $80,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 16%?

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 $5,000, 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 30 cents per unit, and the number of units sold decreases by 7%?