At what level of sales would the company's net income be the same under either approach?

Current Approach Automated Approach

Sales $2,000,000 $2,000,000

Variable Costs 1,500,000 1,000,000

Contribution Margin 500,000 1,000,000

Fixed Costs 380,000 1,000,000

Net Income 120,000 200,000

Simple explanation and calculations please.