Required information imhe fout..ung information applies to the questions disployed below.] Burchard Company sold 37,000 units of its only product for $16.40 per unit this year. Menufacturing and selling the product required $304,000 of fored costsi its per unit variable cosits follow. For the next year, management will use a new material, which will reduce direct materials costs to $2.10 per unit and reduce direct labor costs to $1.60 per unit. Sales, total fixed costs, variable overhead costs per unit, and variable selling unit. which would decrease unit sales volume 1035,150 units. 2. Prepore a contribution margin income statement for next year with two columns showing the expected results of (o) using the new material and (b) using the now material and increasing the selling price