es of the three separate cases below. Contribution Margin Income Statement Sales (12,500 units $13 per unit) Variable costs (12,500 units $8 per unit) Contribution margin (12,500 units x $5 per unit Fixed costs Income $ 162,500 100,000 62,500 45,000 $ 17,500 1. The 12,500 units produced and sold increases to 13,000 units and fixed costs increase by $5,400. 2. Unit selling price decreases by 3% and units produced and sold increase by 8%. Hint: A unit increase has both a sales and costs impact. 3. Fixed costs increase by $10,500, variable costs per unit decrease by $1, and units produced and sold increase by 400. 1. The 12,500 units produced and sold increases to 13,000 units and fixed costs increase by $5,400. Contribution Margin Income Statement Contribution margin Income (loss) 2. Unit selling price decreases by 3% and units produced and sold increase by 8%. Contribution Margin Income Statement Contribution margin Income (loss) 3. Fixed costs increase by $10,500, variable costs per unit decrease by $1, and units produced and sold increase by 400. Contribution Margin Income Statement Contribution margin Income (loss)