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 * 10,700 units) Variable costs Contribution margin Fixed costs Income $128,400 85,600 42,800 32,000 $ 10,800 Contribution Margin Income Statement For Year Ended December 31 11,000 units sold 10,400 units sold