A manufacturer's contribution margin income statement for the year follows. Prepare a contribution margin income statement if the number of units sold (a) increases by 200 units and (b) decreases by 200 units. Sales ($11 per unit x 10,900 units) Variable costs Contribution margin Fixed costs Income Sales Variable costs Contribution Margin Income Statement For Year Ended December 31 Contribution margin Fixed costs Income 11,100 units sold 0 $ 0 $119,900 65,400 54,500 44,000 $ 10,500 10,700 units sold 0 69 $ 0