Required information [The following information applies to the questions displayed below.] Burchard Company sold 41,000 units of its only product for $1720 per unit this year. Manufacturing and seling the product required $312,000 of fixed costs. Its per unit variable costs follow For the next year, management will use a new material, which will reduce direct materials costs to $184 per unit and reduce direct labor costs to $216 per unit: Sales, total fixed costs, variable overhead costs per unit, and variable seiline. and administrative costs per unit will not change. Management is aiso considering ralsing its selling price to $21.50 pet unit, which would decrease unit sales volume to 36,900 units. unit which would decrease unit sales volume to 36.900 units. 2. Prepare a contribution margin income statement for next year with two columns showing the expected resuls of (a) using the new. material and (b) using the new material and increasing the selling price