A manufacturer's 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 (14,000 units $15 per unit) Variable costs (14,000 units x $9 per unit) Contribution margin (14,000 units x $6 per unit Fixed costs Income $210,000 126,000 84,000 68,000 $ 16,000 1. The 14,000 units produced and sold increases to 14,500 units and fixed costs increase by $6,400. 2. Unit selling price decreases by 4% and units produced and sold increase by 7%. Hint: A unit increase has both a sales and costs impact. 3. Fixed costs increase by $21,400, variable costs per unit decrease by $2, and units produced and sold increase by 300.