Blanchard Company manufactures a single product that sells for $104 per unit and whose total variable costs are $78 per unit. The company's annual fixed costs are $622,000. The sales manager predicts that annual sales of the company's product will soon reach 39,200 units and its price will increase to $192 per unit. According to the production manager, variable costs are expected to increase to $132 per unit, but fixed costs will remain at $622,00o. The income tax rate is 35%. What amounts of pretax and after-tax income can the company expect to earn from these predicted changes? Prepare a forecasted contribution margin income statement BLANCHARD COMPANY Forecasted Contribution Margin Income Statement Units $ per unit Contribution margin