Astro Co. sold 21,000 units of its only product and incurred a $65,000 loss (ignoring taxes) for the current year as shown here. During a planning session for year 2014s 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 $160,000. The maximum output capacity of the company is 40,000 units per year. Sales : $945,000 Variable Cost: $756000 Contribution Margin: $189,000 Fixed Cost: $254,000 Net Loss: $(65,000) 1) Compute the break-even point in dollar sales for year 2013. (Round variable costs to two decimal places.) 2) Compute the predicted break-even point in dollar sales for year 2014 assuming the machine is installed and there is no change in the unit sales price.