Blanchard Company manufactures a single product that sells for $200 per unit and whose total variable costs are $182 per unit. The company's annual fixed costs are $637,000. The sales manager predicts that annual sales of the company's product will soon reach 40,700 units and its price will increase to $207 per unit. According to the production manager, variable costs are expected to decrease to $147 per unit, but fixed costs will remain at $637,000. The income tax rate is 30%. 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 Contribution margin. Units $ per unit