Blanchard Company manufactures a single product that sells for $226 per unit and whose total variable costs are $170 per unit. The company's annual fixed costs are $633,000. The sales manager predicts that annual sales of the company's product will soon reach 40,300 units and its price will increase to $251 per unit. According to the production manager, variable costs are expected to increase to $177 per unit but fixed costs will remain at $633,000. The income tax rate is 20%. 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 0 $ 0 5