Astro Company sold $24,500$ units of its only product and reported income of $$210,600$ for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced $41\%$ by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $$159,000.$ Total units sold and the selling price per unit will not change.

ASTRO COMPANY

Contribution Margin Income Statement

For Year Ended December $31$

$\backslash$table$[[$Sales $($ $$59$ per unit$),$$$1,445,500$