A manufacturer sold $23500$ units at a price of $$14$ per unit this year. Variable costs were $$8$ per unit and fixed costs were $$94,000.$ Prepare contribution margin income statements for each of two alternative scenarios.

$1.)$ Assume $24,000$ units are produced and sold and fixed costs increase by $$6800.$

$2.)$ Assume fixed costs increase by $$26000,$ variable cost per unit decrease by $$1,$ and units sold and produced increase by $400$ from this year's unit sales amount.