Rafting york had sales in 2020 of $ 301,000 on 60,000 units. Variable costs totaled $ 134,000 , and fixed costs totaled $ 48,500 . A new raw material is available that will increase the variable costs per unit by 21%. However, to process the new raw material, fixed operating costs will increase by $ 13,000 . Required: Find new B.E point and prepare a projected CVP income statement for 2021 assuming that changes are made as described. (6)