Sunland Company had sales in 2019 of $1,792,200 on 61,800 units. Variable costs totaled $865,200, and fixed costs totaled $487,000 A new raw material is available that will decrease the variable costs per unit by 20% (or $2.80). However, to process the new raw material, fixed operating costs will increase by $107.000. Management feels that one-half of the decline in the variable costs per unit 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 2020, assuming the changes have not been made. SUNLAND COMPANY CVP Income Statement Total Per Unit $ (b) Prepare a projected CVP income statement for 2020, assuming that changes are made as described. (Round per unit cost to 2 decimal places, eg. 5.25 and all other answers to decimal places, eg. 1,225.) SUNLAND COMPANY CVP Income Statement Total Per Unit $ $ $