[The following information applies to the questions displayed below.]

Hudson Co. reports the contribution margin income statement for 2017.

HUDSON CO.Contribution Margin Income StatementFor Year Ended December 31, 2017Sales (10,400 units at $280 each)$2,912,000Variable costs (10,400 units at $210 each)2,184,000Contribution margin$728,000Fixed costs567,000Pretax income$161,000

The marketing manager believes that increasing advertising costs by $166,000 in 2018 will increase the company's sales volume to 11,800 units. forecasted contribution margin income statement for 2018 assuming the company incurs the additional advertising costs.