Miller Company's most recent income statement follows: Sales (20,000 units) $400,000 Variable expenses 160,000 Contribution Margin 240,000 Fixed Expenses 180,000 $ 60,000 Net income Calculate the new net income for each of the following independent cases. Show all work. Bonus points will be awarded for the incremental approach that does not include restating the income statement. Part A: The sales volume increases by 15%. Part B: The selling price decreases by $1.50 per unit, and the sales volume increases by 25%. Part C: The selling price increases by $1.50 per unit, fixed expenses increase by $20,000, and the sales volume decreases by 5%. Part D: The selling price increases by 12%, variable expenses increase by 60 cents per unit, and the sales volume decreases by 10%.