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

	Total			Per Unit
Sales (31,000 units)	$	155,000		$	5.00
Variable expenses		62,000			2.00
Contribution margin		93,000		$	3.00
Fixed expenses		47,000
Net operating income	$	46,000

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 $1.10 per unit and the number of units sold increases by 24%?

3. What is the revised net operating income if the selling price increases by $1.10 per unit, fixed expenses increase by $6,000, 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 6%?