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

- Total Per unit

Sales (20,000 units) . . . . . . . . $ 300,000 . . . . . . . . . . . . . . $ 15 Varible expenses . . . . . . . . . . . 180,000 . . . . . . . . . . . . . . 9 Contribution margin . . . . . . . . . 120,000 . . . . . . . . . . . . .. . $ 6 Fixed cost expenses . . . . . . . . . 70,000 Net operating income . . . . . . .. $ 50,00 Required Prepare a new contribution format income statement under each of the following conditions 1- The number of units sold increases by 30%. 2- The selling price decreases by $ 2.50 per unit