Colombe$-$D$$m$$nagements SA is a removals company that transports household goods from one Belgian city to another. It measures service quality in terms of $($a$)$ time required to transport goods, $($b$)$ on$-$time delivery $($within two days of agreed$-$upon delivery date$)$ and $($c$)$ lost or damaged shipments. Colombe$-$D$$m$$nagements is considering investing in a new scheduling and tracking system costing $160000$ per year that should help it improve performance with respect to items $($b$)$ and $($c$).$ The following nformation describes Colombe$-$D$$m$$nagements$$ current performance and the expected performance if the new system is implemented:

$.$

Current Future expected

performance performance

On$-$time delivery performance $85\%95\%$

Variable costs per carton lost or damaged $6060$

Number of cartons lost or damaged per year $3000$ cartons $1000$ cartons

Colombe$-$D$$m$$nagements expects that each percentage point increase in on$-$time performance will result in sales increases of $20000$ per year. Colombe$-$D$$m$$nagements$$ contribution margin percentage is $45\%.$What are the annual additional benefits of the new system?