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Miller Company's most recent income statement follows: Sales (18,000 units) Less: Variable expenses Contribution margin Less: Fixed expenses Net income Total $450,000 180,000 270,000 77,000 $193,000 Per Unit $ 25 10 $ 15 Consider each of the following cases independently. Required: 1. Prepare a new income statement if the sales volume increases by 25%, and the selling price decreases by $3.00. (Do not round intermediate calculations. Round "Per Unit" answers to 2 decimal places.) Total Per Unit Sales