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Miller Company's most recent contribution format income statement is shown below: Pr it Sales (40,000 units) Variable expenses $320,000 200,000 $8.00 5.00 Contribution margin $3.00

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Miller Company's most recent contribution format income statement is shown below: Pr it Sales (40,000 units) Variable expenses $320,000 200,000 $8.00 5.00 Contribution margin $3.00 120,000 46.000 Fixed expenses $ 74.000 Net operating income 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 0 S 0.00 0 2. The selling price decreases by $1.40 per unit, and the number of units sold increases by 21%. Miller Company Contribution Income Statement Total Per Unit $ 0.00 $ 0 3. The selling price increases by $1.40 per unit, fixed expenses increase by $9,000, and the number of units sold decreases by 7% Miller Company Contribution Income Statement Total Per Unit $ 0.00 0 S 0 4. The selling price increases by 20%, variable expenses increase by 30 cents per unit, and the number of units sold decreases by 11%. Miller Company Contribution Income Statement Total Per Unit $ 0.00 0

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