Wedhorse Company had sales in 2021 of $1,950,000 on 60,000 units, Variable costs totaled $1,170,000, and foed costs totaled $650,000 Anew rawmaterial is wallable that will decrease the unit variable costs by 203 (or 33.90 ). However, to process the new raw material. fixed operatingcosts will increase by $130,000. Management feels that one half of the decline in the unit variable costs should be. passed on to customers in the form of a sales price reduction. The marketing department expects that this sales price reduction wiil result in a 5% increase in the number of units sold. (a) Prepare a projected CVP income statement for 2022 , assuming the changes have not been made. (Round per unit cost to 2 decimal places, es. 5.25 and oll other answers to 0 decimal piaces, es. 1.225. (b) Prepare a projected CVP income statement for 2022: assuming that changes are made as described. iRound per unit cost to 2. decimal places, r.9, 5,25 and oll other answers to 0 decimal placei, e.3, 1,225.) (b) Prepare a projected CVP income statement for 2022, assuming that changes are made as described, (Round per unit cost to 2 decimal places, e.8. 5.25 and all other answers to 0 decimal places, e.g. 1,22.)