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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$[[$Production and sales volume,$\backslash$table$[[$Current $($no$],[$automation$)],[87,000$ units$]],\backslash$table$[[$Proposed$],[($automation$)],[133,000$ units$]]],[$Per$,,$Per,$],[$Unit$,$Total,Unit,Total$],[$Sales revenue,$$92,$$ $?,$$$92,$$$?],[$Variable costs,,,,$],[$Direct materials,$$19,,$$$19,],[$Direct labor,$25,,?,],[$Variable manufacturing overhead,$9,,9,],[$Total variable manufacturing costs,$53,,?,],[$Contribution margin,$$39,?,$$$44,?],[$Fixed manufacturing costs,,$$1,100,000,,$$$2,330,000$