Blossom Company had sales in 2021 of $1,860,000 on 60,000 units. Variable costs totaled $1,116,000, and fixed costs totaled $620,000. A new raw material is available that will decrease the unit variable costs by 20% (or $3.72). However, to process the new raw material, fixed operating costs will increase by $124,000. Management feels that one half of the decline in the unit variable costs should be passed on to customers in the form of a sales price reduction. The marketing department expects that this sales price reduction will result in a 5% increase in the number of units sold. (a) Prepare a projected CVP income statement for 2022, assuming the changes have not been made. (Round per unit cost to 2 decimal places, e.g. 5.25 and all other answers to O decimal places, e.g. 1,225.) BLOSSOM COMPANY CVP Income Statement > Total +A $ Per Unit +A (b) Prepare a projected CVP income statement for 2022, assuming that changes are made as described. (Round per unit cost to 2 decimal places, e.g. 5.25 and all other answers to O decimal places, e.g. 1,225.) BLOSSOM COMPANY CVP Income Statement +A Total +A Per Unit $