8. Now the managers would like to know how several output values change when sales of Competition units increase. Create an analysis that shows how Sales, COGS, Distribution Expense, and Marginal Net Income change when Competition Units Sold are increased from 3,500 to 3,900 in 100-unit increments. Do the analysis in the same Swim Accessories worksheet. TheZone - Apparel Division - Swim Accessories Product Category Projected Marginal Income Statement For the Year Ended Dec 31, 2021 Projections; $367,550.00 120,000.00 247,550 Assumptions Swim Accessories Categories Team Competition Casual Regarding revenues Units sold 2.500 3,500 3.000 Un sales prices 34.95 $ 44.95 $ 40.95 Regarding variable expenses (on a per unit basis) COGS 12.50 $ 12.50 $ 15.00 Distribution 2.00 $ 3.50 $ 3.00 Regarding marginal fixed expenses Marketing $ 17,500 $ 30,000 $ 22,000 Payrol (not grouped by category) 70,000 Estimated overhead (not grouped by category) 25,000 Other items Marginal tax rate 359 26,250 221,300 Sales COGS Gross profit Other variable expenses Distribution expense Contribution margin Fred expenses Marketing Payrol Overhead Total foed expenses Marginal income before taxes Estimated income tax expense Marginal net income 69,500 70.000 25,000 164,500 56,800 19,880 36,920 3484