Contribution format income statement for the most recent month is Sales ( 40000 units) is $800000 Variable expenses are 560000 contribution margin is 240000 fixed expenses 192000 and net operating income 48000. 1) new equipment is coming so variable expenses will reduce by $6 per unit, however fixed expenses would increase to a total of $432000 ea month. prepare two contribution format income statements, one showing present operations and one showing how operations would be with the new equipment causes the changes. Show amt column, per unit column, and percent column. I need three columns and how you get the percentage and per unit amounts please