2. Compute the predicted break-even point in dollar sales for year 2018 assuming the machine is installed and there is no change in the unit selling price. (Round your answers to 2 decimal places.) Contribution margin per unit Proposed Sales Variable costs Contribution margin Contribution Margin Ratio $ 0.00 Choose Numerator: Choose Denominator Contribution Margin Ratio Contribution margin ratio Contribution margin per unit Sales per unit Break-even point in dollar sales with new machine: Choose Numerator: Choose Denominator: Total fixed costs 1 Contribution margin ratio Break-Even Point in Dollars Break-even point in dollars 0 Required information [The following information applies to the questions displayed below.) Astro Co. sold 19,100 units of its only product and incurred a $63,282 loss (ignoring taxes) for the current year as shown here. During a planning session for year 2018's activities, the production manager notes that variable costs can be reduced 50% by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $141,000. The maximum output capacity of the company is 40,000 units per year. ASTRO COMPANY Contribution Margin Income Statement For Year Ended December 31, 2017 Sales $699,060 Variable costs 489,342 Contribution margin 209,718 Fixed costs 273,000 Net loss $(63,282)