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 300 units and (b) decreases by 300 units. Sales ($12 per unit * 11,100 units) Variable costs Contribution margin Fixed costs Income $133,200 66,600 66,600 55,000 $ 11,600 Contribution Margin Income Statement For Year Ended December 31 11,400 units sold 10,800 units sold Sales Variable costs Contribution margin 0 0 Fixed costs income $ 0 $ 0