Astro Company sold $25,000$ units of its only product and reported income of $$117,600$ for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced $40\%$ by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $$149,000.$ Total units sold and the selling price per unit will not change.

$\backslash$table$[[\backslash$table$[[$ASTRO COMPANY$],[$Contribution Margin Income$],[$For Year Ended Decemb$]],$tatement$],[\backslash$table$[[$Sales $($ $$40$ per unit$)],[$Variable costs $($ $$32$ per unit$)]],\backslash$table$[[$$$1,000,000$