oriole company had sales in 2021 of $1,650,000 on 60,000 units. variable costs totaled $990,000, and fixed costs totaled $550,000. a new raw material is available that will decrease the unit variable costs by 20% (or $3.30). however, to process the new raw material, fixed operating costs will increase by $110,000. management feels that one half of the decline in the unit variable costs 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.