Lobster Trap Company is considering automating its manufacturing facility. Company information before and after the proposed automation follows: Before Automation After Automation Sales revenue $ 198,000 $ 198,000 Less: Variable costs Contribution margin 78,000 38,000 $ 120,000 $ 160,000 Less: Fixed costs Net operating income 15,000 58,000 $ 105,000 $ 102,000 Required: 1. Calculate Lobster Trap's break-even sales dollars before and after automation.