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

	Total			Per Unit
Sales (44,000 units)	$	308,000		$	7.00
Variable expenses		176,000			4.00
Contribution margin		132,000		$	3.00
Fixed expenses		40,000
Net operating income	$	92,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 13%?

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 21%?

3. What is the revised net operating income if the selling price increases by $1.30 per unit, fixed expenses increase by $7,000, and the number of units sold decreases by 3%?

4. What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 10 cents per unit, and the number of units sold decreases by 8%?