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A manufacturer's contribution margin income statement for the year follows. Prepare a contribution margin income statement if the number of units sold () increases by 400 units and (b) decreases by 400 units Sales (511 per unit * 11,600 units) Variable costs Contribution margin Fixed costs Income $127,600 81,200 46,400 35,000 $ 11,400 Contribution Margin Income Statement For Year Ended December 31 12,000 units sold 11,200 units sold Sales $ 123,200 Variable costs 7 Contribution margin 123,193 0 Fixed costs income $ 123,193 s 0 5