Total	Per Unit
Sales (39,000 units)	$195,000	$5.00
Variable expenses	78,000	2.00
Contribution margin	117,000	$3.00
Fixed expenses	41,000
Net operating income	$ 76,000

Miller Companys most recent contribution format income statement is shown below:

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 12%.

2.	The selling price decreases by $1.20 per unit, and the number of units sold increases by 22%.

3.	The selling price increases by $1.20 per unit, fixed expenses increase by $9,000, and the number of units sold decreases by 2%.

4.	The selling price increases by 20%, variable expenses increase by 40 cents per unit, and the number of units sold decreases by 6%.

Miller Companys most recent contribution format income statement is shown below:

	Total	Per Unit
Sales (39,000 units)	$195,000	$5.00
Variable expenses	78,000	2.00
Contribution margin	117,000	$3.00
Fixed expenses	41,000
Net operating income	$ 76,000

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 12%.

2.	The selling price decreases by $1.20 per unit, and the number of units sold increases by 22%.

3.	The selling price increases by $1.20 per unit, fixed expenses increase by $9,000, and the number of units sold decreases by 2%.

4.	The selling price increases by 20%, variable expenses increase by 40 cents per unit, and the number of units sold decreases by 6%.