Hudson Co. reports the contribution margin income statement for 2015. Assume sales and variable costs per unit remain constant.

HUDSON CO.
Contribution Margin Income Statement
For Year Ended December 31, 2015
Sales (9,300 units at $225 each)	$	2,092,500
Variable costs (9,300 units at $180 each)		1,674,000
Contribution margin	$	418,500
Fixed costs		321,300
Pretax income	$	97,200

The marketing manager believes that increasing advertising costs by $78,000 in 2016 will increase the companys sales volume to 10,700 units. Prepare a forecasted contribution margin income statement for 2016 assuming the company incurs the additional advertising costs.

Forecasted contribution margin income statement for 2016 Sales ? Variable Cost ? Contribution Margin ? Fixed Cost ? Pretax Income ?