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

	Total	Per Unit
Sales (45,000 units)	$ 225,000	$ 5.00
Variable expenses	90,000	2.00
Contribution margin	135,000	$ 3.00
Fixed expenses	48,000
Net operating income	$ 87,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 14%?

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 22%?

3. What is the revised net operating income if the selling price increases by $1.20 per unit, fixed expenses increase by $9,000, and the number of units sold decreases by 5%?

4. 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 7%?

\begin{tabular}{|l|l|} \hline 1. Net operating income & \\ \hline 2. Net operating income & \\ \hline 3. Net operating income & \\ \hline 4. Net operating income & \\ \hline \end{tabular}