Porter Company ‘s most recent contribution format income statement is shown below: 

Total 
Per Unit 
Sales (30,000 units) 
$150,000 
$5 
Variable expenses 
90,000 
3 



Contribution margin 
60,000 
$2 
Fixed expenses 
50,000 




Net operating income 
$ 10,000 





Required: 
Prepare a new contribution format income statement under each of the following conditions (consider each case independently): (Input all amounts as positive values except losses which should be indicated by a minus sign. Do not round intermediate calculations. Round your “Per unit” answers to 2 decimal places. Omit the “$” sign in your response.) 
1. 
The number of units sold increases by 15%. 
2. 
The selling price decreases by 50 cents per unit, and the number of units sold increases by 20%. 
3. 
The selling price increases by 50 cents per unit, fixed expenses increase by $10,000, and the number of units sold decreases by 5%. 
4. 
Variable expenses increase by 20 cents per unit, the selling price increases by 12%, and the number of units sold decreases by 10%. 