Refer to the original data. Assume that the company sold $40,000$ units last year. The sales manager is convinced that a $3\%$ reduction in the selling price, combined with a $$148,000$ increase in advertising expenditures, would increase annual unit sales by $30\%.$ Prepare two contribution format income statements: one showing the results of last year$$s operations, and one showing what the results of operations would be if these changes were made. $($Do not round intermediate calculations. Round "Per Unit" answers to $2$ decimal places.$)$