Astro Company sold $20,000$ units of its only product and reported income of $$25,000$ for the current year. During a planning session for next year$$s 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 $$241,000.$ The selling price per unit will not change.

ASTRO COMPANYContribution Margin Income StatementFor Year Ended December $31$Sales $($$$50$ per unit$)$$ $1,000,000$Variable costs $($$$40$ per unit$)800,000$Contribution margin$200,000$Fixed costs$175,000$Income$ $25,000$

$1.$ Compute the break$-$even point in dollar sales for next year assuming the machine is installed.