what is the revised net operating income if the selling price decreased by 1.20 per unit and the number of units sold increases by 21%

Sales (32000) 256000 total 8.00 per unit

variable expense 160000 5.00 per unit

CM 96000 3.00 per unit

fixed expense 43000

net income 53000

what is the revised net operating income if the selling price decreased by 1.20 per unit, fixed expenses increased 9000, and the number of units sold decreases by 3%.