Astro Lompany soIa $\frac{?}{{?}_U},,$UU unIts or Its only proauct ana reportea income or $\frac{\text{\$}}{\frac{?}{?}},4UU$ tor the current year. Luring a planning session for next year's activities, the production manager notes that variable costs can be reduced $49\%$ by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $$151,000.$ Total units sold and the selling price per unit will not change.

Compute the break$-$even point in dollar sales for next year assuming the machine is installed.

Note: Round your answers to $2$ decimal places.

$\backslash$table$[[$Contribution margin,,Per unit,,$],[$Contribution Margin Ratio,,,,$],[$Numerator:$,$I,Denominator:,$=,$Contribution Margin Ratio$],[,1,,,],[,,,,],[,,,,]]$