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Beacon Company is considering automating its production facility. The initial investment in automation would be $$12\mathrm{.}89$ million, and the equipment has a useful life of $10$ years with a residual value of $$1,190,000.$ The company will use straightline depreciation. Beacon could expect a production increase of $38,000$ 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$)],[84,000$ units$]],\backslash$table$[[$Proposed $($automation$)],[122,000$ units$]]],[$Per Unit,Total,Per Unit,Total$],[$Variable costs,$$91,$$$?,$$$91,$$$?],[$Direct materials,,,,$],[$Direct labor,$$18,,$$$18,],[$Variable manufacturing overhead,$\backslash$table$[[20],[9]],,?,],[$Total variable manufacturing costs,$\frac{9}{47},,9,],[$Contribution margin,$\backslash$table$[[47],[$$$44$