Miller Company's most recent contribution format income statement is shown below: Sales (45,000 units) Variable expenses TotalPer Unit $450,000 $10.00 315,000 7.00 135,000 $3.00 Contribution margin Fixed expenses 41,000 Net operating income 94,000 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 19% Miller Company Contribution Income Statement Total Per Unit 0.00 2. The selling price decreases by $1.20 per unit, and the number of units sold increases by 15% Miller Company Contribution Income Statement Total Per Unit 0.00