Miller Company’s most recent income statement follows:

	Total				Per Unit
Sales (21,000 units)	$	588,000			$	28
Less: Variable expenses		357,000				17
Contribution margin		231,000			$	11
Less: Fixed expenses		23,000
Net income	$	208,000

Consider each of the following cases independently.

Required:

1. Prepare a new income statement if the sales volume increases by 20%, and the selling price decreases by $1.00. (Do not round intermediate calculations. Round "Per Unit" answers to 2 decimal places.)

2. Prepare a new income statement if the selling price decreases by $3.0 per unit, and the sales volume increases by 15%. (Do not round intermediate calculations. Round "Per Unit" answers to 2 decimal places.)

3. Prepare a new income statement if the selling price increases by $1.0 per unit, fixed expenses increase by $5,000 and the sales volume decreases by 5%. (Do not round intermediate calculations. Round "Per Unit" answers to 2 decimal places.)

4. Prepare a new income statement if the selling price increases by 5%, variable expenses increase by $0.15 per unit and the sales volume decreases by 10%. (Do not round intermediate calculations. Round "Per Unit" answers to 2 decimal places.)