Miller Company's most recent contribution format income statement is shown below:

Total

Per Unit

Sales (20,000 units) ...

$300,000

$15.00

Variable expenses ...

$180,000

$9.00

Contribution margin ...

$120,000

$6.00

Fixed expenses ...

$70,000

Net operating income ...

$50,000

Required:

Prepare a new contribution format income statement under each of the following conditions (consider each case independently):

1. The number of units sold increases by 15%.

2. The selling price decreases by $1.50 per unit, and the number of units sold increases by 25%.

3. The selling price increases by $1.50 per unit, fixed expenses increase by $20,000. and the number of units sold decreases by 5%.

4. The selling price increases by 12%, variable expenses increase by 60 cents per unit, and the number of units sold decreases by 10%.