5. Refer to the original data. Assume that the company sold 45,000 units last year. The sales manager is convinced that a 12% reduction in the selling price, combined with a $61,000 increase in advertising would increase annual unit sales by 50% Prepare two contribution format income statements, one showing the results of last year's operations and one showing the results of operations if these changes are made. (Do not round intermediate calculations. Round your "Per unit" answers to 2 decimal places.) a. Feather Friends, Inc., Contribution Income Statement Last Year Proposed 67,500 units 45,000 units Total Per Unit Total Per Unit $ 3,600,000 1,800,000 1,800,000 180,000 $ 1,620,000 Sales 80.00 40.00 40.00 riable expenses Contribution margin 0.00 ixed expenses Net operating income 241,000 $ (241,000)