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Astro Company sold $23,500$ units of its only product and reported income of $$186,000$ for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced $43\%$ by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $$157,000.$ Total units sold and the selling price per unit will not change.

$\backslash$table$[[\backslash$table$[[$ASTRO COMPANY$],[$Contribution Margin Income Statement$],[$For Year Ended December $31]]],[$Sales $($ $$57$ per unit$),$$$1,339,500$