A company's contribution format income statement for the most recent month is shown below: Sales (43,000 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $301,000 172,000 129,000 48,000 $ 81,000 Per Unit $7.00 4.00 $3.00 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 13%? Multiple Choice $112,603 $105,381 $102.854 $115,956