Bonita Company had sales in 2020 of $1,690,000 on 67,600 units. Variable costs totaled $1,014,000 and foced costs totaled $490,000. A new raw material is available that will decrease the variable costs per unit by 20% (or $3.00 ). However, to process the new raw material, fixed operating costs will increase by $126,000. Management feets that two-thirds of the decline in the variable costs per unit 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 4% increase in the number of units sold. (a1) Prepare a projected CVP income statement for 2020 assurning the changes have not been made