A manufacturers contribution margin income statement for the year follows. Prepare contribution margin income statements for each of the three separate cases below.

Contribution Margin Income Statement
Sales (12,500 units $13 per unit)	$ 162,500
Variable costs (12,500 units $8 per unit)	100,000
Contribution margin (12,500 units $5 per unit)	62,500
Fixed costs	45,000
Income	$ 17,500

The 12,500 units sold and produced increases to 13,000 units and fixed costs increase by $5,400.

Unit selling price decreases by 3% and units sold and produced increase by 8%. Hint: A unit increase has both a sales and costs impact.

Fixed costs increase by $10,500, variable costs per unit decrease by $1, and units sold and produced increase by 400.