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

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Miller Company’s contribution format income statement for the
most recent month is shown below:
Total Per Unit
Sales (45,000 units) $ 405,000
$ 9.00
Variable expenses
270,000 6.00
Contribution margin 135,000
$ 3.00
Fixed expenses
44,000
Net operating income $ 91,000
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 $1.20 per unit and the number of units sold increases
by 24%?
3. What is the revised net operating income if the selling price
increases by $1.20 per unit, fixed expenses increase by $5,000, 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 15%?