Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable costs are $126 per unit. The company's annual fixed costs are $636,000. The sales manager predicts that annual sales of the company's product will soon reach 40,600 units and its price will increase to $206 per unit. According to the production manager, variable costs are expected to increase to $146 per unit, but fixed costs will remain at $636,000. The income tax rate is 25%. 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 S per unit Contribution margin