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

	Total	Per Unit
Sales (44,000 units)	$ 264,000	$ 6.00
Variable expenses	132,000	3.00
Contribution margin	132,000	$ 3.00
Fixed expenses	41,000
Net operating income	$ 91,000

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 $1.30 per unit and the number of units sold increases by 23%?
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 7%?
4. What is the revised net operating income if the selling price per unit increases by 10%, variable expenses increase by 40 cents per unit, and the number of units sold decreases by 7%?