A manufacturer's contribution margin Income statement for the year follows. Prepare contribution margin Income statements for each of the three separate cases below.

$\backslash$table$[[$Contribution Margin Incone Statenent,$],[$Sales $(12,009$ units $\backslash$times $11$ per unit$),$$$132,000],[$Variable costs $(12,000$ units $\backslash$times $$6$ per unit$),72,000],[$Contribution margin $(12,00$e units $\backslash$times $$5$ per unit,$60,000],[$Fixed costs,$-44,000],[$Income$,$$$16,000]]$

The $12000$ units produced and sold Increases to $12500$ units and fixed costs increase by $$5,900.$

$2$ Unit selling price decreases by $5\%$ and units produced and sold Increase by $7\%.$ Hint A unit Increase has both a sales and costs Impact.

Fixed costs Increase by $$20,900,$ varlable costs per unlt decrease by $$2,$ and units produced and sold increase by $600.$

$\backslash$table$[[\backslash$table$[[1.$ The $12,000$ units produced and sold increases to $12,500$ units an$],[$$$5\mathrm{.}900.]],$costs increase by$],[$Contribution Margin Income Statement,$],[,],[$Contribution margin,$0],[,],[$Income $($loss$),5],[2.$ Unit selling price decreases by $5\%$ and units produced and sold,e by $7\%.],[$Contribution Margin Income Statement,$],[,],[$Contribution margin,$0],[,],[$Income $($loss$),5],[\backslash$table$[[3.$ Fixed costs increase by $$20,900,$ variable costs per unit decrease$],[$produced and sold increase by $600.]],$and units$],[$Contribution Margin Income Statement,$],[,],[$Contribution margin,$0],[|$ncome $($los$5),5]]$