5.Prepare a contribution margin income statement if the selling price decreases by 10%, the variable cost per unit decreases by 5%, and the total fixed expenses increase by $18,000. (Round to the nearest whole dollar)?

Cabrera Enterprises, a company that produces and sells a single product has provided its contribution format income statement. \begin{tabular}{|l|r|} \hline Sales (81,500 units) & 2,852,500 \\ \hline Variable Expenses & 998,375 \\ \hline Contribution Margin & 1,854,125 \\ \hline Fixed Expenses & 960,000 \\ \hline Net Operating Income & 894,125 \\ \hline \end{tabular}