A manufacturer$$s contribution margin income statement for the year follows. Prepare contribution margin income statements for each of the three separate cases below. $($Click on the Part $1,$ Part $2$ and Part $3$ Tabs below.$)$

Contribution Margin Income Statement

Sales $(10,000$ units $\backslash$times $$10$ per unit$)$ $$100,000$

Variable costs $(10,000$ units $\backslash$times $$6$ per unit$)60,000$

Contribution margin $(10,000$ units $\backslash$times $$4$ per unit$)40,000$

Fixed costs $30,000$

Income $$10,000$

Units sold $10,000$

Selling price per unit $$10$

Variable cost per unit $$6$

Required:

$1.$ The $10,000$ units sold and produced increases to $10,400$ units and fixed costs increase by $$5,000.$

$2.$ Unit selling price decreases by $5\%$ and units sold and produced increase by $8\%.$ Hint: A unit increase has both a sales and costs impact.

$3.$ Fixed costs increase by $$20,000,$ variable costs per unit decrease by $$2,$ and units sold and produced increase by $500.$