Cullumber Company had sales in 2022 of $1,447,600 on 51,700 units. Variable costs totalled $568,700, and fixed costs totalled $742,900. A new raw material is available that will decrease the variable costs per unit by 20% (or $2.20). However, to process the new raw material, fixed operating costs will increase by $39,100. Management feel 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 10% increase in the number of units sold Prepare a CVP income statement for 2022: (Round per unit cost to 2 decimal places, eg 15.25) (a) Assuming the changes have not been made: CULLUMBER COMPANY CVP Income Statement (Unchanged) For the Year Ended December 31, 2022 Total Per Unit Sales $ 1447,600 $ Variable costs 568,700 Contribution margin 878900 S Fixed costs 742,900 Operating income 136000 (b) Assuming that changes are made as described. CULLUMBER COMPANY CVP Income Statement (with changes) Total $ Per Unit