Titou Co$.\text{'}$s contribution format income statement for the most recent month is shown below:

$\backslash$table$[[$Sales $(42,000$ units$),$Total,Per Unit$],[$$$,378,000,$$$,9\mathrm{.}00],[$Variable expenses,,$252,000,,6\mathrm{.}00],[$Contribution margin,,$126,000,$$$,3\mathrm{.}00],[$Fixed expenses,,$46,000,,],[$Net operating income,$$,80,000,,]]$

What would be the revised net operating income if the selling price decreases by $$1\mathrm{.}20$ per unit and the number of units sold increases by $24\%$ Do not include a dollar sign in your response.