The following information pertains to Seda Co.'s pension plan: Actuarial estimate of projected benefit obligation at January 1, 2020 $72,000 Assumed discount rate 10% Service costs for 2020 $18,000 Pension benefits paid during 2020 $15,000 If no change in actuarial estimates occurred during 2020, Seda's projected benefit obligation at December 31, 2020 was:

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%.

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