Exercise 5-13 (Algo) Changes in Selling Price, Sales Volume, Variable Cost per Unit, and Total Fixed Costs [LO5-1, LO5-4] Miller Company's contribution format income statement for the most recent month is shown below: Required: (Consider eoch cose independently) 1. What is the revised net operating income if unit sales increase by 14% ? 2. What is the revised net operating income if the selling price decreases by $120 per unit and the number of units sold increases by 215? 3. What is the revised net operating income if the selling price increases by $1.20 per unit, fuxed expenses increase by $6,000, and the number of units sold decreases by 6% ? 4. 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 8%6? Exercise 5-14 (Algo) Break-Even and Target Profit Analysis [LO5-3, LO5-4, LO5-5, LO5-6] Lindon Company is the exclusive distributor for an automotive product that sells for $56.00 per unit and has a CM ratio of 30%. The company's fixed expenses are $411,600 per year. The company plans to sell 29,300 units this year. Required: 1. What are the variable expenses per unit? (Round your "per unit" answer to 2 decimal places.) 2 What is the break-even point in unit sales and in dollar soles? 3. What amount of unit sales and dollar sales is required to attain a target profit of $243,600 per year? 4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $5.60 per unit. What is the company's new break-even point in unit sales and in dollar sales? What dollar sales is required to attain a target profit of $243,600