How would I calculate the changes in the selling prices per unit (television) using the data in Exhibit 1 and to calculate the profits that would have been reported in absence of accounting manipulations using the data in Exhibits 1 and 2.

Table 1 Sales (Volume and Amount) and Operating profits of Visual Products Business FY FY FY FY FY 2014 Item FY 2008 FY 2011 FY 2013 2007 2009 2010 2012 1-US Sales Volume (Million units) 4.71 6.38 9.25 12.97 13.72 9.94 7.50 5.33 269,20 Sales (Million Yen) 613,10 0 533,00 530,10 615,50 0 0 0 462,70 0 300,60 0 216,500 (13,500 (53,500 (48,100 (26,100 Operating Profit (Million Yen) 1,300 3,800 3,200 ) (35,400) ) (Source: The Report, page 206) As seen in Table 1, Toshiba's Visual Products Business ran into serious headwinds due to intense competition and volatile demand. Its sales came down from 613,100 million in FY 2007 to 533,000 in FY 2008. This reduction was striking because the number of units (television sets) that the Visual Products Business sold went up from 4.71 million in FY 2007 to 6.38 million in FY 2008. In other words, the price it received for each television sold reduced from 130,060 (613,100 million / 4.71 million) in FY 2007 to 183,542 (533,000 million / 6.38 million) in FY 2008. Table 2 Fiscal year-end Carryover Balances (C/Os) (Million)* FY FY Item 2011 2012 FY 2013 FY 2014 (Q1-Q3) C/Os related to provisions Failure to record promotion fees and customer rebates in China, Europe, U.S., etc. 2,000 2,000 1,400 3,700 (ii) Failure to record ecology subsidy in China 900 B C/Os related to delayed timing of recording operating expenses for advertising, logistics, etc. 800 700 C/Os related to inventory valuation (an intentional increase of product selling prices to overseas distributors 3,200 3,900 300 C/Os related to an early recording of CR (Cost Reductions) 2,400 3,800 1,100 Other (details unknown) 2,100 3,100 2,700 Total Carryover balances at the end of each year 8,200 11,800 10,500 5,800 * Although carryovers likely began in FY 2008, detailed information regarding them was available only from the beginning of FY 2011