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Crane, Inc., had the following results for last year: Per Unit Sales revenue Variable expenses Contribution margin Fixed expenses Operating income Total $3,120,000 1,404,000 1,716,000 400,000 $1,316,000 $60.00 27.00 $33.00 Prepare a new income statement for each of the following scenarios. Consider each scenario independently. Variable costs per unit decrease by $1.9. (Round per unit answers to 2 decimal places, e.g. 0.38.) Crane, Inc. Income Statement Total Per Unit Sales $ $ $ Variable expenses 27 Contribution margin $ Fixed expenses Operating income $