Astro Company sold 21,500 units of its only product and reported income of $68,600 for the current year, During a planning session for next year's activities, the production manager notes that variable costs can be reduced 47% by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $153,000. Total units sold and the selling price per unit will not change. 1. Compute the break-even point in dollar sales for next year assuming the machine is installed. (Round your onswers to 2 decimal places.)