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

	Total	Per Unit
Sales (43,000 units)	$ 344,000	$ 8.00
Variable expenses	215,000	5.00
Contribution margin	129,000	$ 3.00
Fixed expenses	44,000
Net operating income	$ 85,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 12%?

2. What is the revised net operating income if the selling price decreases by $1.10 per unit and the number of units sold increases by 17%?

3. What is the revised net operating income if the selling price increases by $1.10 per unit, fixed 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 10%, variable expenses increase by 20 cents per unit, and the number of units sold decreases by 11%?

Answers in these

1. Net operating income =

2. net operating income=

3. Net operating income=

4. Net operating income=