In 2019, Crane Company had a break-even point of $309,000 based on a selling price of $6 per unit and fixed costs of $108,150. In 2020, the selling price and the variable costs per unit did not change, but the break-even point increased to $442,000.

Variable costs per unit = 3.90

Contribution margin ratio = 35

1. Compute the increase in fixed costs for 2020

increase in fixed cost = ?