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A company reports the following per unit cost information for this year: Direct materials, \$3.00; Direct labor. \$4.40; Variable overhead costs, \$160: Variable selling and administrative costs, $200. Fixed costs are $38,000 per year. The company sold 7,800 units for $28 per unit. For next year, the company will use a new material, which will reduce direct materials cost to $270 per unit. The company will also increase its selling price to $29 per unit, which will decrease unit sales volume to 7,300 units. Fixed costs per year, direct labor cost per unit, variable overhead costs per unit, and variable selling and administrative expenses per unit will not change. Complete this question by entering your answers in the tabs below. Prepare a contribution margin income statement when using the new material, increasing the selling price, and decreasing unit sales