Triangle Company, acquired a machine that involved the following expenditures and related factors: Gross invoice price $228,000 Sales tax 8,500 Cash discount taken 3,420 Freight 4,050 Assembly of machine 5,400 Installation of machine 8,100 Assorted spare parts for future use 16,200 Tuning and adjusting machine before use 2,700 The initial accounting cost of the machine should be:

Miller company’s most recent contribution format income statement is shown below: total per unit sales (20,000 units) $300,000 $15.00 variable expenses 180,000 9.00 contribution margin 120,000 $6.00 fixed expenses 70,000 net operating income $ 50,000 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 15%.