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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 12,000 units sold and produced increases to 12,500 units and fixed costs increase by $6,500. 2. Unit selling price decreases by 5% and units sold and produced increase by 6%. Hint: A unit increase has both a sales and costs impact. 3. Fixed costs increase by $21,500, variable costs per unit decrease by $2, and units sold and produced increase by 500 . 1. The 12,000 units sold and produced increases to 12,500 units and fixed costs increase by $6,500. 3. Fixed costs increase by $21,500, variable costs per unit decrease by $2, and units sold and produced increase by 500