Miller Company's most recent contribution format income statement is shown below: Sales (39,000 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $273,000 156,000 117,000 45,000 $ 72,000 Per Unit $7.00 4.00 $3.00 3. The selling price increases by $1.40 per unit, fixed expenses increase by $10,000, and the number of units sold decreases by 6%. Miller Company Contribution Income Statement Total Per Unit 0 $ 0.00 $ 0 4. The selling price increases by 10%, variable expenses increase by 40 cents per unit, and the number of units sold decreases by 10%. Miller Company Contribution Income Statement Total Per Unit 0 $ 0.00 $ 0