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A new raw material is available that will decrease the unit variable costs by $20\%($or $$3\mathrm{.}06).$ However, to process the new raw material, fixed operating costs will increase by $$102,000.$ 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, e$.$g$.5\mathrm{.}25$ and all other answers to $0$ decimal places, e$.$g$.1,225.)$

$($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$.5\mathrm{.}25$ and all other answers to $0$ decimal places, e$.$g$.1,225.)$

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