The CVPSenar-627 companys contribution format income statement for the most recent month is shown below:

	Total			Per Unit
Sales (37,000 units)	$	296,000		$	8.00
Variable expenses		185,000			5.00
Contribution margin		111,000		$	3.00
Fixed expenses		50,000
Net operating income	$	61,000

What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 30 cents per unit, and the number of units sold decreases by 12%?

Multiple Choice

• $90,008

• $87,481

• $97,230

• $100,583