A manufacturer's contribution margin income statement for the year follows. Sales ($10 per unit x 10,000 units) Variable costs Contribution margin Fixed costs Income O Selling price per unit Units sold 2 Change in units 3 $100,000 60,000 40,000 30,000 $10,000 $10 10,000 200 4 Required: 5 Prepare a contribution margin income statement if the number of units 6 sold (a) increases by 200 units and (b) decreases by 200 units. 17 b