A manufacturer$$s contribution margin income statement for the year follows.

Sales $($$$11$ per unit $\backslash$times $10,900$ units$)$ $$119,900$

Variable costs $65,400$

Contribution margin $54,500$

Fixed costs $44,000$

Income $$10,500$

Selling price per unit $$11$

Units sold $10,900$

Change in units $200$

Required:

Prepare a contribution margin income statement if the number of units sold $($a$)$ increases by $200$ units and $($b$)$ decreases by $200$ units.

Contribution Margin Income Statement

For Year Ended December $31$

$11,100$ units sold $10,700$ units sold

Sales

Variable costs

Contribution margin

Fixed costs

Income