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Miller Company's most recent contribution format income statement is shown below: Sales (38,000 units) Variable expenses Total Per Unit $228,000 6.00 14,000 3.00 Contribution margn Faxed expenses 4,000 53.00 5,000 Net operating income 69,000 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.) The number of units sold increases by 12%. 2The selling price decreases by $1.20 per unit, and the number of units sold increases by 18%. Per