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

	Total	Per Unit
Sales (45,000 units)	$225,000	$5.00
Variable expenses	90,000	2.00
Contribution margin	135,000	$3.00
Fixed expenses	46,000
Net operating income	$ 89,000

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 17%.

Miller Company
Contribution Income Statement
	Total	Per Unit
Contribution margin

2.

The selling price decreases by $1.20 per unit, and the number of units sold increases by 22%.

Miller Company
Contribution Income Statement
	Total	Per Unit

3.

The selling price increases by $1.20 per unit, fixed expenses increase by $6,000, and the number of units sold decreases by 4%.

Miller Company
Contribution Income Statement
	Total	Per Unit

4.

The selling price increases by 20%, variable expenses increase by 30 cents per unit, and the number of units sold decreases by 13%.

Miller Company
Contribution Income Statement
	Total	Per Unit