Sales $(38,000$ units$)$ $ $304,000$ $ $8\mathrm{.}00$

Variable expenses $190,0005\mathrm{.}00$

Contribution margin $114,000$ $ $3\mathrm{.}00$

Fixed expenses $46,000$

Net operating income $ $68,000$

Required:

$($Consider each case independently$)$:

$1.$ What is the revised net operating income if unit sales increase by $17\%?$

$2.$ What is the revised net operating income if the selling price decreases by $$1\mathrm{.}10$ 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 $$1\mathrm{.}10$ per unit, fixed expenses increase by $$8,000,$ and the number of units sold decreases by $4\%?$

$4.$ 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 $14\%?$