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Beacon Company is considering automating its production facility. The initial investment in automation would be $$11\mathrm{.}45$ million, and the equipment has a useful life of $9$ years with a residual value of $$1,100,000.$ The company will use straightline depreciation. Beacon could expect a production increase of $46,000$ 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$],[$Per$]],\backslash$table$[[$Proposed$],[($automation$)],[133,000$ units$],[$Per$]]],[$Variable costs,,,,$],[$Direct materials,$$19,,$$$19,],[$Direct labor,$25,,?,],[$Variable manufacturing overhead,$9,,9,],[$Total variable manufacturing costs,$53,,?,],[\backslash$table$[[$Contribution margin$],[$Fixed manufacturing costs$]],$$$39,?{?}^{?}1,100,000,$$$44,?2,330,{000}^{?}$