Exercise 5-13 Using a Contribution Format Income Statement [LO5-1, LO5-4] Miller Companys most recent contribution format income statement is shown below: Total Per Unit Sales (42,000 units) $252,000 $6.00 Variable expenses 126,000 3.00 -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- Contribution margin 126,000 $3.00 Fixed expenses 44,000 -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- Net operating income $ 82,000 -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- 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 18%. 2. The selling price decreases by $1.10 per unit, and the number of units sold increases by 24%. 3. The selling price increases by $1.10 per unit, fixed expenses increase by $10,000, and the number of units sold decreases by 4%. 4. The selling price increases by 10%, variable expenses increase by 20 cents per unit, and the number of units sold decreases by 14%.