A company sold $4,400$ units of its only product and reported the following contribution margin income statement for this year.

For next year, management estimates that variable costs per unit can be reduced by $$16$ by installing a new machine. To obtain these

savings, the company must increase its annual fixed costs by $$52,800.$ The selling price per unit will not change.

Complete this question by entering your answers in the tabs below.

Compute the break$-$even point in dollar sales for next year assuming the new machine is installed.