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A manufacturer s contribution margin income statement for the year follows. Prepare contribution a margin income statement for the separate case below. Contribution Margin Income

A manufacturers contribution margin income statement for the year follows. Prepare contribution a margin income statement for the separate case below.
Contribution Margin Income Statement
Sales (10,000 units \times $10 per unit) $100,000
Variable costs (10,000 units \times $6 per unit)60,000
Contribution margin (10,000 units \times $4 per unit)40,000
Fixed costs 30,000
Income $10,000
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.
Decrease in selling price 5%
Increase in units produced and sold 8%
Contribution Margin Income Statement
Sales $102,600
Variable costs
Contribution margin 102,600
Fixed costs 30,000
Income (loss) $72,600A manufacturers contribution margin income statement for the year follows. Prepare contribution a margin income statement for the separate case below.
Contribution Margin Income Statement
Sales (10,000 units \times $10 per unit) $100,000
Variable costs (10,000 units \times $6 per unit)60,000
Contribution margin (10,000 units \times $4 per unit)40,000
Fixed costs 30,000
Income $10,000
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.
Decrease in selling price 5%
Increase in units produced and sold 8%
Contribution Margin Income Statement
Sales $
Variable costs
Contribution margin 102,600
Fixed costs 30,000
Income (loss) $72,600 IN EXCEL FORMULA

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