How do I find my variable cost?

Astro Company sold 25,000 units of its only product and reported income of $117,600 for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced 40% by installing a machine that automates several operations. To obtain these savings, the company must increase its annue fixed costs by $149,000. Total units sold and the selling price per unit will not change. ASTRO COMPANY Contribution Margin Income Statement For Year Ended December 31 Sales ($40 per unit) $ 1,000,000 Variable costs ($32 per unit) 800,000 Contribution margin 200,000 Fixed costs 82,400 Income $ 117,600 1. Compute the break-even point in dollar sales for next year assuming the machine is installed. (Round your answers to 2 de places.) Answer is complete but not entirely correct. Proposed Contribution Margin per unit Sales $ 40.00 Per unit Per unit Variable costs 12.80 Contribution margin s 27.20 Per unit