Refer to the original data. By automating, the company could reduce variable expenses by $$3$ per unit. However, fixed expenses would increase by $$72,000$ each month. Assume that the company expects to sell $26,000$ units next month. Prepare two contribution format income statements, one assuming that operations are not automated and one assuming that they are. $($Show data on a per unit and percentage basis, as well as in total, for each alternative.$)$