Exercise $2-13($Algo$)$ Changes in Selling Price, Sales Volume, Variable Cost per Unit, and Total Fixed Costs $[$LO$2-1,$ LO$2-4]$

Miller Company$$s contribution format income statement for the most recent month is shown below:

Total Per Unit

Sales $(43,000$ units$)$ $ $387,000$ $ $9\mathrm{.}00$

Variable expenses $258,0006\mathrm{.}00$

Contribution margin $129,000$ $ $3\mathrm{.}00$

Fixed expenses $47,000$

Net operating income $ $82,000$

Required:

$($Consider each case independently$)$:

What is the revised net operating income if unit sales increase by $11\%?$

What is the revised net operating income if the selling price decreases by $$1\mathrm{.}20$ per unit and the number of units sold increases by $17\%?$

What is the revised net operating income if the selling price increases by $$1\mathrm{.}20$ per unit, fixed expenses increase by $$9,000,$ and the number of units sold decreases by $5\%?$

What is the revised net operating income if the selling price per unit increases by $20\%,$ variable expenses increase by $20$ cents per unit, and the number of units sold decreases by $10\%?$