Miller Company’s most recent contribution format income statement is shown below:

                                           Total                    Per Unit

Sales (20,000 units)      $300,000            $15.00   

Variable expenses          180,000                9.00   

Contribution margin      120,000                $6.00   

Fixed expenses              70,000      

Net operating income    $50,000    

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.)

a. The number of units sold increases by 15%

b. The selling price decreases by $1.50 per unit, and the number of units sold increases by 25%

c. The selling price increases by $1.50 per unit, fixed expenses increase by $20,000, and the number of units sold decreases by 5%

d. The selling price increases by 12%, variable expenses increase by 60 cents per unit, and the number of units sold decreases by 10%.