Lobster Trap Company is considering automating its manufacturing facility. Company information before and after the proposed automation follows:

Before Automation After Automation

Sales revenue $ $203,000$ $ $203,000$

Less: Variable cost $97,00048,000$

Contribution margin $ $106,000$ $ $155,000$

Less: Fixed cost $11,00056,000$

Net operating income $ $95,000$ $ $99,000$

Required:

Calculate Lobster Trap$$s break$-$even sales dollars before and after automation.

Compute Lobster Trap$$s degree of operating leverage before and after automation.