1 2 345678 12 13 A Sales ($10 per unit x 10,000 units) Variable costs A manufacturer's contribution margin income statement for the year follows. Contribution margin Fixed costs Income 9 10 Selling price per unit Units sold Change in units B $100,000 60,000 40,000 30,000 $10,000 $10 10,000 200 C 14 Required: 15 Prepare a contribution margin income statement if the number of units 16 sold (a) increases by 200 units and (b) decreases by 200 units. 17 18 19 20 21 Sales 22 Variable costs 23 Contribution margin 24 Fixed costs 25 Income 26 27 Contribution Margin Income Statement For Year Ended December 31 10,200 units sold 9,800 units sold $102,000 3 D E F G H

2. A manufacturer's contribution margin income statement for the year follows. a 13 14 Required: 15 Prepare a contribution margin income statement if the number of units 16 sold (a) increases by 200 units and (b) decreases by 200 units