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

	Total			Per Unit
Sales (32,000 units)	$	320,000		$	10.00
Variable expenses		224,000			7.00
Contribution margin		96,000		$	3.00
Fixed expenses		45,000
Net operating income	$	51,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 20%?

2. What is the revised net operating income if the selling price decreases by $1.50 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 $1.50 per unit, fixed expenses increase by $7,000, 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 10 cents per unit, and the number of units sold decreases by 15%?

1.	Net operating income
2.	Net operating income
3.	Net operating income
4.	Net operating income