Carey Company had sales in 2016 of $1,684800 on 62,400 units. Variable costs totaled $ 1,123.200, and fixed costs totaled $ 513,000. A new raw material is available that will decrease the variable costs per unit by 20% (or $ 3.60). However, to process the new raw material, fixed operating costs will increase by $92,000. Management feels that one-half 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 a 5% increase in the number of units sold