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 (12,500 units $12 per unit)	$ 150,000
Variable costs (12,500 units $7 per unit)	87,500
Contribution margin (12,500 units $5 per unit)	62,500
Fixed costs	46,000
Income	$ 16,500

Required:

1. The 12,500 units sold and produced increases to 13,000 units and fixed costs increase by $5,600.
2. Unit selling price decreases by 4% and units sold and produced increase by 8%. Hint: A unit increase has both a sales and costs impact.
3. Fixed costs increase by $15,000, variable costs per unit decrease by $2, and units sold and produced increase by 500.