Miller Companys most recent contribution format income statement is shown below:

	Total	Per Unit
Sales (37,000 units)	$185,000	$5.00
Variable expenses	74,000	2.00
Contribution margin	111,000	$3.00
Fixed expenses	41,000
Net operating income	$ 70,000

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.)

	1. The number of units sold increases by 12%. Prepare a Contribution Income Statement with Total and Per Unit.

2.	The selling price decreases by $1.10 per unit, and the number of units sold increases by 22%. Prepare a Contribution Income Statement with Total and Per Unit.

3.	The selling price increases by $1.10 per unit, fixed expenses increase by $8,000, and the number of units sold decreases by 7%. Prepare a Contribution Income Statement with Total and Per Unit.

4.	The selling price increases by 20%, variable expenses increase by 20 cents per unit, and the number of units sold decreases by 9%. Prepare a Contribution Income Statement with Total and Per Unit.