Exercise 513 Changes in Selling Price, Sales Volume, Variable
Cost per Unit, and Total Fixed Costs [LO51, LO54] Miller
Company’s contribution format income statement for the most recent
month is shown below: Total Per Unit Sales (31,000 units) $ 248,000
$ 8.00 Variable expenses 155,000 5.00 Contribution margin 93,000 $
3.00 Fixed expenses 42,000 Net operating income $ 51,000 Required:
(Consider each case independently): 1. What is the revised net
operating income if unit sales increase by 10%? 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 20%? 3.
What is the revised net operating income if the selling price
increases by $1.20 per unit, fixed expenses increase by $9,000, and
the number of units sold decreases by 7%? 4. What is the revised
net operating income if the selling price per unit increases by
10%, variable expenses increase by 30 cents per unit, and the
number of units sold decreases by 10%?





1. 
Net
operating income 

2. 
Net
operating income 

3. 
Net
operating income 

4. 
Net operating income 

