A manufacturer's contribution margin income statement for the year follows. Prepare contribution margin income statements for each of the three separate cases below. \begin{tabular}{|r|r|l|l|} \hline Units & Selling price per unit & Variable cost per unit & Contribution margin per unit \\ \hline 10,000 & $10 & \multicolumn{2}{|c|}{$6} \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} tribution Margin Income Statement Sales (10,000 units $10 per unit) Variable costs (10,000 units $6 per unit) Fixed costs Required: 1. The 10,000 units produced and sold increases to 10,400 units and fixed costs increase by $5,000. (Use celis A5 to F13 from the given information to complete this question.) \begin{tabular}{|r|r|} \hline Units & Increase in fixed costs \\ \hline 10,400 & $5,000 \\ \hline \end{tabular} \begin{tabular}{|l|} \hline \multicolumn{1}{|c|}{ Contribution Margin Income Statement } \\ \hline Sales \\ Variable costs \\ Contribution margin \\ Fixed costs \\ Income (loss) \\ \hline \end{tabular} 2. Unit selling price decreases by 5%6 and units produced and sold increase by 8%. Hint: A unit increase has both a sales and costs impact. (Use cells A5 to F25 from the given information to complete this question.) \begin{tabular}{|r|r|} \hline Decrease in selling price & Increase in units produced and sold \\ \hline 5%6 & 8%6 \\ \hline \end{tabular} Vari Contribution Fixed costs 3. Fixed costs increase by $20,000, variable costs per unit decrease by $2, and units produced and sold increase by 500 . (Use cells A5 to F37 from the given information to complete this question.) \begin{tabular}{|r|r|r|} \hline Increase in fixed costs & Decrease in variable cost per unit & Increase in number of units produced and sold \\ \hline$20,000 & $2 & 500 \\ \hline \end{tabular} Contribution Margin Income Statement Variable costs Contribution margin Fixed costs Income (loss) A manufacturer's contribution margin income statement for the year follows. Prepare contribution margin income statements for each of the three separate cases below. \begin{tabular}{|r|r|l|l|} \hline Units & Selling price per unit & Variable cost per unit & Contribution margin per unit \\ \hline 10,000 & $10 & \multicolumn{2}{|c|}{$6} \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} tribution Margin Income Statement Sales (10,000 units $10 per unit) Variable costs (10,000 units $6 per unit) Fixed costs Required: 1. The 10,000 units produced and sold increases to 10,400 units and fixed costs increase by $5,000. (Use celis A5 to F13 from the given information to complete this question.) \begin{tabular}{|r|r|} \hline Units & Increase in fixed costs \\ \hline 10,400 & $5,000 \\ \hline \end{tabular} \begin{tabular}{|l|} \hline \multicolumn{1}{|c|}{ Contribution Margin Income Statement } \\ \hline Sales \\ Variable costs \\ Contribution margin \\ Fixed costs \\ Income (loss) \\ \hline \end{tabular} 2. Unit selling price decreases by 5%6 and units produced and sold increase by 8%. Hint: A unit increase has both a sales and costs impact. (Use cells A5 to F25 from the given information to complete this question.) \begin{tabular}{|r|r|} \hline Decrease in selling price & Increase in units produced and sold \\ \hline 5%6 & 8%6 \\ \hline \end{tabular} Vari Contribution Fixed costs 3. Fixed costs increase by $20,000, variable costs per unit decrease by $2, and units produced and sold increase by 500 . (Use cells A5 to F37 from the given information to complete this question.) \begin{tabular}{|r|r|r|} \hline Increase in fixed costs & Decrease in variable cost per unit & Increase in number of units produced and sold \\ \hline$20,000 & $2 & 500 \\ \hline \end{tabular} Contribution Margin Income Statement Variable costs Contribution margin Fixed costs Income (loss)