18.5

2. Assume that the company expects sales of each product to decline to 26,000 units next year with no change in unit selling price. Prepare forecasted nancial results for next year following the format of the contribution margin income statement asjust shown with columns for each of the two products {assume a 30% tax rate). Also, assume that any loss before taxes yields a 30% tax benet. (Round "per unit" answers to 2 decimal places. Enter losses and tax benets, if any, as negative values.) Income (Loss) before taxes (7,800} 314,340 306,540 :ZI::I: " Income taxes (tax benet) Net income (loss)