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 ($12 per unit x 11,300 units) Variable costs Contribution margin Fixed costs Income Contribution Margin Income Statement For Year Ended December 31 11,500 units sold $135,600 67,800 67,800 57,000 $ 10,800 11,100 units sold