Astro Co. sold 20,800 units of its only product and incurred a $56,672 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 50% by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $158,000. 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		$	796,640
Variable costs			637,312
Contribution margin			159,328
Fixed costs			216,000
Net loss		$	(56,672	)

Required: 1. Compute the break-even point in dollar sales for year 2015. (Round your answers to 2 decimal places.) Contribution Margin Per Unit Current 0.00 Contribution Margin Ratio Choose Numerator: Choose Denominator: -Contribution Margin Ratio Contribution margin ratio Break-Even Point in Dollar Sales Choose Numerator: Choose Denominator: -Break-Even Point in Dollars Break-even point in dollars =