Astro Company sold 21,000 units of its only product and reported income of $84,800 for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced 48% by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $152,000. Total units sold and the selling price per unit will not change.

ASTRO COMPANY
Contribution Margin Income Statement
For Year Ended December 31
Sales ($52 per unit)	$ 1,092,000
Variable costs ($44 per unit)	924,000
Contribution margin	168,000
Fixed costs	83,200
Income	$ 84,800

. Compute the break-even point in dollar sales for next year assuming the machine is installed. (Round your answers to 2 decimal places.)

Contribution Margin per unit Proposed $ 0.00 Contribution Margin Ratio Numerator: Denominator: Contribution Margin Ratio Contribution margin ratio 0 Break-even point in dollar sales with new machine: Numerator: Denominator: E Break-Even Point in Dollars Break-even point in dollars 0