Focnun Mansfacturing Compary is in the process of preparng is $2023$ budpet ind ki anbopating bre folkwing changes

$30\%$ increase in the mumber of units soid

$25$x increase in the direct material urit cort

$20\%$ merease in the drect laber coss per unit

$15\%$ increase in the matufiaturng ovethesd cosp pht unt

$16\%$ increase in the sales price

$6\%$ increase in the adminstrathe expenses

Peru daes not keep ory unns in invertory ratus af $321.$ The conorised income statertint for $2022$ is os follows:

Sales $(34,$ DQy units$)$

Less wales returns

Net sales

cost of soods sold

Gruss profit

Sellinu expenses

fadninistrative expenses

let incare