HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2017 Sales (9,900 units at $225 each) Variable costs (9,900 units at $180 each) Contribution margin Fixed costs Pretax income $2,227,500 1,782,000 $ 445,500 342,000 $ 103,500 The marketing manager believes that increasing advertising costs by $84,000 in 2018 will increase the company's sales volume to 11,300 units. Prepare a forecasted contribution margin income statement for 2018 assuming the company incurs the additional advertising costs. HUDSON CO. Forecasted Contribution Margin Income Statement For Year Ended December 31, 2018 Sales 0 Variable costs Contribution margin Fixed costs Income (pretax) Should the company incur the additional advertising costs? $ 0