Carey Company had sales in 2019 of $1,766,800 on 63,100 units. Variable costs totaled $1,009,600, and fixed costs totaled $499,000. A new raw material is available that will decrease the variable costs per unit by 20% (or $3.20). However, to process the new raw material, fixed operating costs will increase by $98,000. Management feels 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 5% increase in the number of units sold. A) Prepare a projected CVP income statement for 2020, assuming the changes have not been made. B) Prepare a projected CVP income statement for 2020, assuming that changes are made. Carey Company CVP Income Statement Total Per Unit $ $