Sunland Company had sales in 2020 of $1,695,000 on 67,800 units. Variable costs totaled $1,017,000 and fixed costs totaled $482,000. A new raw material is available that will decrease the variable costs per unit by 20% (or $3.00). However, to process the new raw material, fixed operating costs will increase by $115,000. Management feels that two-thirds 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 4% increase in the number of units sold. Still implementing the changes in part (b), the marketing department suggests implementing an advertising promotion that would increase variable costs by $0.50 per unit but would retain the original sales volume of 67,800 units. Prepare a CVP income statement with these changes. Sales Sunland Company CVP Income Statement For the Year Ended December 31, 2020 0 Variable Costs Contribution Margin Less Fixed Costs Net Income/(Loss) Do you recommend implementation of the advertising program? Why or why not? The implementation of the advertising program is as the net income would