Current Attempt in Progress Sheridan Company had sales in 2021 of $1,380,000 on 60,000 units. Variable costs totaled $828,000, and fixed costs totaled $460,000. A new raw material is available that will decrease the unit variable costs by 20% (or $2.76 ). 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 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 0 decimal places, e.g. 1.225.) (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.s. 5.25 and all other answers to 0 decimal places, e.s. 1.225.)