eBook Question Content Area Change in Contribution Margin Head Pops Inc. manufactures two models of solar-powered, noise-canceling headphones: Sun Sound and Ear Bling models. The company is operating at less than full capacity. Market research indicates that 24,200 additional Sun Sound and 26,900 additional Ear Bling headphones could be sold. The operating income by unit of product is as follows: Line Item Description Sun Sound Headphones Ear Bling Headphones Sales price $33.30 $51.90 Variable cost of goods sold (18.60) (29.10) Manufacturing margin $14.70 $22.80 Variable selling and administrative expenses (6.70) (10.40) Contribution margin $8.00 $12.40 Fixed manufacturing costs (3.00) (4.70) Operating income $5.00 $7.70 Prepare an analysis indica