Miller Company's contribution format income statement for the most recent month is shown below: Per Total Unit S Sales (38,000 units) 304, 000 $ 8.00 Variable expenses 190, 000 5.00 Contribution margin 114,000 $ 3.00 Fixed expenses 46, 000 Net operating income$ 68, 000 Required: (Consider each case independently): What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 20 cents per unit, and the number of units sold decreases by 11%? E