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 Units Selling price per unit Variable cost per unit Contribution margin per unit Sales (10,000 units $10 per unit) $100,000 10,000 $10 $6 $4 Variable costs (10,000 units $6 per unit) 60,000 Contribution margin (10,000 units $4 per unit) 40,000 Fixed costs 30,000 Income $10,000 Required: 1. The 10,000 units produced and sold increases to 10,400 units and fixed costs increase by $5,000. Units Increase in fixed costs (Use cells A5 to F13 from the given information to complete this question.) 10,400 $5,000 Contribution Margin Income Statement Sales Variable costs Contribution margin Fixed costs Income (loss) 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. Decrease in selling price Increase in units produced and sold (Use cells A5 to F25 from the given information to complete this question.) 5% 8% Contribution Margin Income Statement Sales Variable costs Contribution margin Fixed costs Income (loss) 3. Fixed costs increase by $20,000, variable costs per unit decrease by $2, and units produced and sold increase by 500. Increase in fixed costs Decrease in variable cost per unit Increase in number of units produced and sold (Use cells A5 to F37 from the given information to complete this question.) $20,000 $2 500 Contribution Margin Income Statement Sales Variable costs Contribution margin Fixed costs Income (loss) Workout in excel format please