\begin{tabular}{|l|r|r|r|} \hline A manufacturer's contribution margin income statement for the year follows. & \begin{tabular}{c|c|c|} Selling price \\ per unit \end{tabular} & Units sold \\ \cline { 1 - 2 } & & $100,000 & 10,000 \\ \hline Sales (\$10 per unit 10,000 units) & 60,000 \\ Variable costs & 40,000 \\ Contribution margin & 30,000 \\ \hline Fixed costs & $10,000 \\ \hline \end{tabular} Required: Prepare a contribution margin income statement if the number of units sold (a) increases by 200 units and (b) decreases by 200 units. \begin{tabular}{|l|} \hline Change in units \\ \hline \end{tabular} (Use cells A4 to F18 from the given information to complete this question.) Sales Variable costs Contribution margin Fixed costs Income \begin{tabular}{|l|r|} \hline Units sold & Units sold \\ \hline 10,200 & 9,800 \\ \hline \end{tabular}