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

	Before Automation			After Automation
Sales revenue	$	200,000		$	200,000
Less: Variable cost		88,000			56,000
Contribution margin	$	112,000		$	144,000
Less: Fixed cost		12,000			63,000
Net operating income	$	100,000		$	81,000

Required: 1. Calculate Lobster Traps break-even sales dollars before and after automation. (Round your contribution margin ratio to 4 decimal places and final answers to 2 decimal places.)