P$2$

$[$The following information applies to the questions displayed below.$]$

Astro Company sold $20,500$ units of its only product and reported income of $$77,400$ for the current

year. During a planning session for next year's activities, the production manager notes that variable

costs can be reduced $49\%$ by installing a machine that automates several operations. To obtain

these savings, the company must increase its annual fixed costs by $$151,000.$ Total units sold and

the selling price per unit will not change.

Problem $21-3$A $($Algo$)$ Part $1$

Compute the break$-$even point in dollar sales for next year assuming the machine is installed.

Note: Round your answers to $2$ decimal places.