A manufacturers contribution margin income statement for the year follows. Prepare a contribution margin income statement if the number of units sold (a) increases by 100 units and (b) decreases by 100 units.

How do you calculate the variable costs?

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 100 units and (b) decreases by 100 units. Sales ($11 per unit * 11,000 units) Variable costs Contribution margin Fixed costs Income $121,000 77,000 44,000 32,000 $ 12,000 Contribution Margin Income Statement For Year Ended December 31 11,100 units sold 10,900 units sold Sales $ 122,100 $ 119,900 Variable costs Contribution margin 122,100 119,900 Fixed costs 32,000 32,000 Income $ 90,100 $ 87,900