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A manufacturer's contribution margin income statement for the year follows. Prepare contribution margin income statements for each of the three separate cases below. 1. The 12,500 units produced and sold increases to 13,000 units and fixed costs increase by $5,800. 2. Unit selling price decreases by 4% and units produced and sold increase by 8%. Hint A unit increase has both a sales and costs impact. 3. Fixed costs increase by $20,800, variable costs per unit decrease by $2, 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 $5,800 \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Contribution Margin Income Statement } \\ \hline Sales & \\ \hline Variable costs & \\ \hline Contribution margin & \\ \hline Fixed costs & $ \\ \hline Income (loss) & \\ \hline 2. Unit selling price decreases by 4% and units produced and sold increase by 8%. \\ \hline Contribution Margin Income Statement & \\ \hline Sales & \\ \hline Variable costs & \\ \hline Contribution margin & \\ \hline Fixed costs & $ \\ \hline Income (loss) & \\ \hline & \\ \hline 3. Fixed costs increase by $20,800, variable costs per unit decrease by $2, and units produced and sold increase by 400. \\ \hline & Contrion Margin Income Statement \\ \hline Sales & \\ \hline Variable costs & \\ \hline Contribution margin & \\ \hline Fixed costs & \\ \hline \end{tabular}