Kelly Companys most recent contribution format income statement is shown below: Total Per Unit Sales (60,000 units) $ 600,000 $ 10 Variable expenses 360,000 6 Contribution margin 240,000 $ 4 Fixed expenses 100,000 Operating income $ 140,000 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): (Round your "Per unit" answers to 2 decimal places.) 1. The number of units sold increases by 30%. 2. The selling price decreases by $1 per