ArvinMeritor has increased sales by $181 million, or 12%, to $1.7 billion and net income by $42 million to $41 million for its fourth fiscal quarter ended September 30. Net income for the full fiscal year was $107 million, up $52 million from 2001.  Net 2002 income included restructuring costs ($10 million after-tax), the effect of a goodwill accounting change ($42 million after-tax) and a gain on sale of the exhaust accessories manufacturing operations ($4 million after-tax).