I need to know how to get the new rales revenue and per unit, thanks

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). Howeverto 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, eg. 5.25 and all other answers to decimal places, eg, 1.225.) SHERIDAN COMPANY CVP Income Statement For the Year Ended December 31, 2022 Total Per Unit Sales 1380000 23 Variable Costs B28000 13.8 Contribution Margin 552000 92 Fixed Costs 460000 Net Income/(Loss) 92000 (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.g. 5.25 and all other answers to decimal places, eg. 1,225.) SHERIDAN COMPANY CVP Income Statement For the Year Ended December 31, 2022 Total Per Unit Sales $ Variable Costs 695520 11.04 Contribution Margin $ Fixed Costs 552000 Net Income/(Loss)