A company's contribution format income statement for the most recent month is shown below: Sales (39,000 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $234,000 117,000 117,000 46,000 $ 71,000 Per Unit $6.00 3.00 $3.00 What is the revised net operating income if the selling price per unit increases by 10%, variable expenses increase by 30 cents per unit, and the number of units sold decreases by 12%? Multiple Choice $74,478 O $77,831 $67,256 O O $64,729