Ivanhoe Company had sales in 2021 of $1,620,000 on 60,000 units. Variable costs totaled $972,000,3 and fixed costs totaled $540,000 A new raw material is avallable that will decrease the unit variable costs by 20% (or $3.24) However, to process the new raw material. foxed operating costs will increase by $108,000. Management feels that one half of the decline in the unit varlable costs should be passed on to customers in the form of a sales pricereduction. The manketing department expects that this sales price reduction will result in a 5% increase in the number of units sold. (a) Prepare a projected GVP incomestatement for 2022, assuming the changes have not been made. (Round per unit cost to 2 decimal places.es. 5.25 and all other answers to 0 decimol places, es. 1.225) (b) Prepare a prolected CVP incomestatement for 2022, assuming that changes are made as described. (Round per unit cost to 2. decimal places, es. 5.25 and all other anwers to O decimal places, es. 1.225