Pharoah Company had sales in 2021 of $1,350,000 on 60,000 units. Variable costs totaled $810,000, and fixed costs totaled $450,000 A new raw material is avallable that will decrease the unit variable costs by 20% (or $2.70 ). However, to process the new raw material. fixed operating costs will increase by $90,000. 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 decimol places, es. 5.25 and all other answers to 0 decimol ploces, e. . 1.22.5. (b) Preparea projected CVP income statement for 2022, assuming that changes are made as described. (Round per unit cost to 2 decimat ploces, es. 5.25 and oll other answers to 0 decimol ploces, es. 1.225. (b) Prepare a projected CVP income statement for 2022, assuming that changes are made as described, (Round per unit cost to 2 decimol ploces, es. 5.25 and all other answers to 0 decimol ploces, eg. 1.225.)