Miller Company’s 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 (consider each case independently): (Do not round intermediate calculations. Round your "Per unit" answers to 2 decimal places.)

The selling price increases by $1.20 per unit, fixed expenses increase by $8,000, and the number of units sold decreases by 5%.