Miller Company's most recent contribution format income statement is shown below: Total Per Unit Sales (37,000 units) Variable expenses 370,000 $10.00 259,000 7.00 Contribution margin Fixed expenses 11,000 $3.00 48,000 Net operating income $63,000 Required Prepare a new contribution format income statement under each of the following conditions (consider each case independently): (Do not round intermediate calculations. Round your "Per unit" answers to 2 decimal places.)