Sandhill Company had sales in 2021 of $ 1,800,000 on 60,000 units. Variable costs totaled $1,080,000, and fixed costs totaled $ 600,000 A new raw material is available that will decrease the unit variable costs by 20% (or $ 3.60). However, to process the new raw material, fixed operating costs will increase by $ 120,000. Management feels that one half of the decline in the unit variable costs should be passed on to customers in the form of a sales price reduction. The marketing department expects that this sales price reduction will result in a 5% increase in the number of units sold. (a) Prepare a projected CVP income statement for 2022, assuming the changes have not been made. (Round per unit cost to 2 to 2 decimal places, es 525 and all other answers to O decimal places, eg. 1.225.) SANDHILL COMPANY CVP Income Statement Total Per Unit (b) Prepare a projected CVP income statement for 2022, assuming that changes are made as described. (Round per unit cost to 2 decimal places, eg. 5.25 and all other answers to O decimal places, es. 1.225) SANDHILL COMPANY CVP Income Statement Total Per Unit $