Rosann Corporation produces and sells a Smart Watches. Use the following table to answer all requirements: Details Number of units sold Selling price per unit (P) Direct material cost per unit-variable Direct labor per unit-variable Manufacturing overhead per unit-variable Total Fixed manufacturing overhead cost Selling and administrative cost per unit-variable Total Fixed selling and administrative cost Amount 5,600 $32 $12 $5 $4 $9,400 $3 $5,700 Required: a. Construct the company's contribution format income statement in good form. b. Redo the company's contribution format income statement assuming that the variable manufacturing cost per unit increased 25% and all fixed cost increased 10% Contribution format income statement Details (a) (b)