A manufacturers 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 $12 per unit)	$ 168,000
Variable costs (14,000 units $7 per unit)	98,000
Contribution margin (14,000 units $5 per unit	70,000
Fixed costs	57,000
Income	$ 13,000

1. The 14,000 units produced and sold increases to 14,500 units and fixed costs increase by $6,300. 2. Unit selling price decreases by 5% and units produced and sold increase by 8%. Hint: A unit increase has both a sales and costs impact. 3. Fixed costs increase by $16,100, variable costs per unit decrease by $1, and units produced and sold increase by 400.