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

	Total			Per Unit
Sales (35,000 units)	$	280,000		$	8.00
Variable expenses		175,000			5.00
Contribution margin		105,000		$	3.00
Fixed expenses		41,000
Net operating income	$	64,000

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 17%?

3. What is the revised net operating income if the selling price increases by $1.40 per unit, fixed expenses increase by $9,000, and the number of units sold decreases by 5%?

4. What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 20 cents per unit, and the number of units sold decreases by 11%?

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