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

TotalPer Unit

Sales (33,000 units) $297,000 $9.00

Variable expenses 198,000 6.00

Contribution margin 99,000 $3.00

Fixed expenses 40,000

Net operating income $59,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 15%?

2.What is the revised net operating income if the selling price decreases by $1.20 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 $1.20 per unit, fixed expenses increase by $7,000, and the number of units sold decreases by 4%?

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 15%?

1 - Net operating income

2 - Net operating income

3 - Net operating income

4 - Net operating income