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

	Total			Per Unit
Sales (38,000 units)	$	342,000		$	9.00
Variable expenses		228,000			6.00
Contribution margin		114,000		$	3.00
Fixed expenses		45,000
Net operating income	$	69,000

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 $1.20 per unit and the number of units sold increases by 20%?

3. What is the revised net operating income if the selling price increases by $1.20 per unit, fixed expenses increase by $7,000, and the number of units sold decreases by 6%?

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 12%?

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