Astro Company sold $28,500$ units of its only product and reported income of $$57,900$ for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced $50\%$ by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $$142,000.$ Total units sold and the selling price per unit will not change.

$\backslash$table$[[\backslash$table$[[$ASTRO COMPANY$],[$Contribution Margin Income$],[$For Year Ended Decembe$]],$tatement$],[$Sales $($$$50$ per unit$),$$$1,425,000$