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Astro Company sold $23,000$ units of its only product and reported income of $$264,600$ for the

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

variable costs can be reduced $44\%$ by installing a machine that automates several operations. To

obtain these savings, the company must increase its annual fixed costs by $$156,000.$ Total units sold

and the selling price per unit will not change.

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

to $2$ decimal places.$)$