Flanders Manufacturing is considering purchasing a new machine that will reduce variable costs per part produced by $0.15. The machine will increase fixed costs by $18,250 per year. The information they will use to consider these changes is shown here. Current Units sold 216,000 Sales price per unit $ 2.15 Variable cost per unit $ 1.75 Contribution margin per unit $ 0.40 Fixed costs $ 56,000 Break-even (in units) 140,000 Break-even (in dollars) $301,000 Sales Variable costs Contribution margin Fixed costs Net income (loss) $464,400 $378,000 $ 86,400 $ 56,000 $ 30,400 Complete the following contribution margin income statement to properly reflect the break-even information given in the problem. Rounded to whole dollars and shown with "$" and commas as needed (i.e. $12,345). Flanders Manufacturing Contribution Margin Income Statement For the Month