The accounting department has rushed the following Income Statement Report to you. As you are about to present the figures, you notice a page is missing, but the information provided contains the following: Net Sales, $400,000; Total Goods Available, $250,000; Inventory (beginning), $40,000; Variable Expenses, $80,000 and Fixed Costs, $60,000. Gross Margin is fifty percent of Net Sales. The boss has asked you for an Income Statement showing All Major summary performance category figures contained in a marketing income statement including: Total Cost of Goods Sold, Contribution Margin and Net Profit (BT). Prepare the Income Statement you would present. The price of the product is $10.00. (You must show all formulas and calculations). Assume given the information provided above that the boss anticipates the companys Total Cost of Goods Sold to increase by five percent of total sales next year and that the firm wants to increase Net Profit (BT) by 15,000. What is the new Breakeven figure in units?