A company manufactures a single product and reports the information below for this year. For next year, the company expects to sell 4,500 units at $112 per unit. The company is considering two alternative changes to its cost structure for next year. Alternative 1: Replace machines with direct labor. This will increase variable costs per unit to $86 and reduce fixed costs to $48,000. Alternative 2: Replace direct labor with machines. This will decrease variable costs per unit to $77 and increase fixed costs to $91,000. Prepare a contribution marain income statement for Alternative 1. Prenare a contribution marnin income statement for Alternative 2