E$19\mathrm{.}5($LO$\mathrm{.}1).$AP Carey Compary hadeales in $2024$ of $$1,500,000$ on $60,000$ units.Vartable costs totaled $5900,000,$and fined corte totalad $$500\mathrm{.}000$

A naw raw matertal is arallablethat will decrase the unt varlahle costa by $20$b$($or S$3).$However,to procets the new raw material,fred operating coutl increase by S$100,000.$Management foels that one half of the decineIn the unit varable costs sheuld bepassed on to cuatomers in the form of a sales price reduction. The marleting departent expects that thia sales price reduction will reult in a $596$ increae in the number of unit sold.

Instructions

Prepare a projected CVP income stanement for $2025$

$($a$)$ assumig the changes bave not bemn made,and

$($b$)$aszuming that changes are made as described.

Compute break even point in saleu fore compary with mere than one predurt