Muzzillo Corporation has provided the following contribution format income statement. All questions concern situations that are within the relevant range.

Sales (3,000 units)	$ 180,000
Variable expenses	126,000
Contribution margin	54,000
Fixed expenses	52,200
Net operating income	$ 1,800

Required: a. If the selling price increases by $4 per unit and the sales volume decreases by 300 units, what would be the estimated net operating income? b. If the variable cost per unit increases by $6, spending on advertising increases by $3,000, and unit sales increase by 1,800 units, what would be the estimated net operating income?