Total Sales (31,000 units) $186,000 Variable expenses 93,000 Contribution margin 93,000 Fixed expenses 41,000 Net operating income $ 52,000 Per Unit $6.00 3.00 $3.00 What is the revised net operating income if the selling price per unit increases by 20%, variable expenses increase by 10 cents per unit, and the number of units sold decreases by 6%