Astro Co. sold 19,300 units of its only product and incurred a $54,940 loss (ignoring taxes) for the current year as shown here. During a planning session for year 2016s activities, the production manager notes that variable costs can be reduced 40% by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $143,000. The maximum output capacity of the company is 40,000 units per year.

ASTRO COMPANY Contribution Margin Income Statement For Year Ended December 31, 2015
Sales		$	710,240
Variable costs			532,680
Contribution margin			177,560
Fixed costs			232,500
Net loss		$	(54,940	)

Compute the predicted break-even point in dollar sales for year 2016 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 Contribution Margin Ratio Choose Numerator: Choose Denominator: Contribution Margin Ratio Contribution margin ratio Break-even point in dollar sales with new machine: 1 L Choose Denominator: Break-Even Point in Dollars Choose Numerator: Break even point in dollars