Accessibility tab summary: Information about a manufacturer is provided in rows $2$ to $12.$ A statement for student presentation is provided in rows $15$ and $16.$ A table for student presentation is provided in A$18$ to C$25.$

A manufacturer$$s contribution margin income statement for the year follows.

Sales $($$$10$ per unit $\backslash$times $10,000$ units$)$ $$100,000$

Variable costs $60,000$

Contribution margin $40,000$

Fixed costs $30,000$

Income $$10,000$

Selling price per unit $$10$

Units sold $10,000$

Change in units $200$

Required:

Prepare a contribution margin income statement if the number of units sold $($a$)$ increases by $200$ units and $($b$)$ decreases by $200$ units.