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Beacon Company is considering automating its production facility. The initial investment in automation would be $$9\mathrm{.}90$ million, and the equipment has a useful life of $8$ years with a residual value of $$1,100,000.$ The company will use straightline depreciation. Beacon could expect a production increase of $36,000$ units per year and a reduction of $20$ percent in the labor cost per unit.

$\backslash$table$[[\backslash$table$[[$Production and sales volume$],[$Sales revenue$]],\backslash$table$[[$Current $($no automation$)],[87,000$ units$]],\backslash$table$[[$Proposed $($automation$)],[123,000$ units$]]],[$Per Unit,Total,Per Unit,Total$],[$$ $98,$$ $?,$$$98,$$$?],[$Variable costs,,,,$],[$Direct materials,$ $16,,$$$16,],[$Direct labor,$20,,?,],[$Variable manufacturing overhead,$8,,8,],[$Total variable manufacturing costs,$44,,?,],[\backslash$table$[[$Contribution margin$],[$Fixed manufacturing costs$]],$$$54,\backslash$table$[[1,0^{?}?000]],$$ $58,\backslash$table$[[2,{18}^{?},000$