Stuart Company manufactures and sells Calculators. The relevant cost and revenue data are provided below. Revenue/Costllncome Sales volume (Sold 42,000 units) $420,000 Variable costs $294,000 Annual fixed costs $49,000 Net operating income $77,000 Required: (Treat each case INDEPENDENTLY. Each case represents a change from the base case given above) Part A) Assume that the selling price increases by $1.20 per unit Annual fixed costs increase by $7,000 Number of units sold decreases by 4% Calculate the revised net operating income (2 points) Part B) Assume that the selling price per unit increases by 10% Variable cost increases by $0.40 per unit Number of units sold decreases by 15% Calculate the revised net operating income (2 points]