Miller Companys most recent contribution format income statement is shown below: Total Per Unit Sales (33,000 units) $198,000 $6.00 Variable expenses 99,000 3.00 Contribution margin 99,000 $3.00 Fixed expenses 44,000 Net operating income $ 55,000

Prepare a new contribution format income statement under each of the following conditions. do not round calculation. round a per unit answer to 2 decimal places.

The selling price decreases by $1.20 per unit, and the number of units sold increases by 17%.