The company is considering an upgrade to the Digital Prints division. Some of the upgrade costs are directly tied to each product, while some of the costs are common to the division as a whole. This upgrade would allow for an increase in the production for each product, but would change the variable expenses for each product. A summary of these changes is given below. Sales increase by: New Variable Expense %: New Traceable Fixed Exp. Cattywampus Meow Town 20% 25% 55% 70% $ 100,000 $ 85,000 New Common Fixed Exp. $ 45,000 Create a new income statement to reflect this upgrade. (Fill in the table below) Product Line Digital Prints Cattywampus Meow Town Sales Variable Expenses Contribution Margin Traceable Fixed Exp. Product Segment Margin Common Fixed Exp. Division Segment Margin Should the company proceed with the upgrade? Explain. (