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 ($11 per unit x 11,700 units) Variable costs Contribution margin Fixed costs $128,700 70, 200 58,500 45,000 $ 13,500 Income Contribution Margin Income Statement For Year Ended December 31 11,900 units sold 11,500 units sold 0 0 $ 0 $ 0