Volmar Company had sales in 2020 of $1,513,800 on 52,200 units. Variable costs totalled $574,200, and fixed costs totalled $812,400. 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 $34.000. 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 2020: (Round per unit cost to 2 decimal places, eg. 15.25.) (a) Assuming the changes have not been made: (a) Assuming the changes have not been made: VOLMAR COMPANY CVP Income Statement (Unchanged) Total Per Unit $ $ $ > $ (b) Assuming that changes are made as described. VOLMAR COMPANY CVP Income Statement (with changes) Total Per Unit $ $ $