Miller Companys contribution format income statement for the most recent month is shown below:

	Total			Per Unit
Sales (33,000 units)	$	231,000		$	7.00
Variable expenses		132,000			4.00
Contribution margin		99,000		$	3.00
Fixed expenses		48,000
Net operating income	$	51,000

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 11%?

2. What is the revised net operating income if the selling price decreases by $1.40 per unit and the number of units sold increases by 22%?

3. What is the revised net operating income if the selling price increases by $1.40 per unit, fixed expenses increase by $6,000, and the number of units sold decreases by 6%?