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 ($10 per unit x 10,000 units) Variable costs Contribution margin Fixed costs Income Contribution Margin Income Statement For Year Ended December 31 10,200 units sold Sales Variable costs Contribution margin Fixed costs Income 0 $100,000 60,000 40,000 30,000 $ 10,000 9,800 units sold 0 $ 0 $ 0