Problem 1 (35 points)
Random Inc.	Cost data for the last 3 years
	Overhead Costs	Units Produced
January-17	$78,000	5,679
February-17	$91,000	6,751
March-17	$100,000	7,539
April-17	$78,000	5,335
May-17	$89,000	6,480
June-17	$93,000	7,630
July-17	$87,000	6,331
August-17	$94,000	7,998
September-17	$81,000	5,943
October-17	$85,000	7,081
November-17	$104,500	7,694
December-17	$104,000	8,903
January-18	$92,000	7,485
February-18	$104,000	9,062
March-18	$96,000	8,189
April-18	$77,000	5,410
May-18	$83,000	6,556
June-18	$95,000	7,850
July-18	$65,000	4,836
August-18	$92,000	6,828
September-18	$77,000	6,221
October-18	$105,000	8,238
November-18	$103,000	7,842
December-18	$96,000	8,086
January-19	$84,500	6,887
February-19	$100,000	8,438
March-19	$83,000	5,829
April-19	$79,000	5,639
May-19	$74,000	5,703
June-19	$81,000	6,455
July-19	$82,000	6,370
August-19	$74,000	5,684
September-19	$72,000	4,906
October-19	$73,000	5,026
November-19	$92,000	7,630
December-19	$82,000	4,014

Show the predicted contribution margin format income statement for January if production and sales are 7,100 units for January 2021
Show the predicted contribution margin format income statement for February 2021 if sales increase from January by 200 units.
Also in February, selling costs are increased by $2,000/month, a new machine increases fixed overhead by $6,000
and makes it so that workers can make 24 in a shift (changes the direct labor per unit)
Other costs should be consistent with January.