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

	Total	Per Unit
Sales (45,000 units)	$ 315,000	$ 7.00
Variable expenses	180,000	4.00
Contribution margin	135,000	$ 3.00
Fixed expenses	44,000
Net operating income	$ 91,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 17%?

2. What is the revised net operating income if the selling price decreases by $1.40 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 $1.40 per unit, fixed expenses increase by $8,000, 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 10%?