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

	Total			Per Unit
Sales (41,000 units)	$	328,000		$	8.00
Variable expenses		205,000			5.00
Contribution margin		123,000		$	3.00
Fixed expenses		44,000
Net operating income	$	79,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 18%?

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 20%?

3. What is the revised net operating income if the selling price increases by $1.30 per unit, fixed expenses increase by $8,000, and the number of units sold decreases by 2%?

4. What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 40 cents per unit, and the number of units sold decreases by 12%?