Lucido Products markets two computer games: Claimjumper and Makeover. A contribution format income statement for a recent month for the two games appears below:

Claimjumper Makeover Total
Sales $ 106,000 $ 53,000 $ 159,000
Variable expenses 32,800 6,950 39,750
Contribution margin $ 73,200 $ 46,050 119,250
Fixed expenses 85,950
Net operating income $ 33,300

Required:
1. What is the overall contribution margin (CM) ratio for the company?
2. What is the company's overall break-even point in dollar sales?
3. Prepare a contribution format income statement at the company's break-even point that shows the appropriate levels of sales for the two products.
Miller Company’s contribution format income statement for the most recent month is shown below:

Total Per Unit
Sales (35,000 units) $ 210,000 $ 6.00
Variable expenses 105,000 3.00
Contribution margin 105,000 $ 3.00
Fixed expenses 46,000
Net operating income $ 59,000

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 $1.30 per unit and the number of units sold increases by 23%?
3. What is the revised net operating income if the selling price increases by $1.30 per unit, fixed expenses increase by $7,000, and the number of units sold decreases by 3%?
4. What is the revised net operating income if the selling price per unit increases by 10%, variable expenses increase by 10 cents per unit, and the number of units sold decreases by 8%?