manufacturer's contribution margin income statement for the year follows. Prepare contribution margin ncome statements for each of the three separate cases below. 2. Unit selling price decreases by 5% and units produced and sold increase by 8%. Hint: A unit increase has both a sales and costs impact. (Use cells A5 to F25 from the given information to complete this question.) 3. Fixed costs increase by $20,000, variable costs per unit decrease by $2, and units produced and sold increase by 500 . (Use cells A5 to F37 from the given information to complete this question.)