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

	Total	Per Unit
Sales (44,000 units)	$220,000	$5.00
Variable expenses	88,000	2.00
Contribution margin	132,000	$3.00
Fixed expenses	42,000
Net operating income	$ 90,000

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 20%.

Miller Company
Contribution Income Statement
	Total	Per Unit

2.	The selling price decreases by $1.40 per unit, and the number of units sold increases by 16%.

Miller Company
Contribution Income Statement
	Total	Per Unit

3.	The selling price increases by $1.40 per unit, fixed expenses increase by $6,000, and the number of units sold decreases by 2%.

Miller Company
Contribution Income Statement
	Total	Per Unit

4.	The selling price increases by 10%, variable expenses increase by 10 cents per unit, and the number of units sold decreases by 6%.

Miller Company
Contribution Income Statement
	Total	Per Unit