Pharoah Seats manufactures swivel seats for customized vans. It currently manufactures $9,000$ seats per year, which it sells for $$500$ per seat. It incurs variable costs of $$190$ per seat and fixed costs of $$1,674,000.$ It is considering automating the upholstery process, which is now largely manual. It estimates that if it does so$,$ its fixed costs will be $$2,632,500,$ and its variable costs will decline to $$110$ per seat.

Answer the following questions.