Required information [The following information applies to the questions displayed below.) Astro Company sold 28,500 units of its only product and reported income of $57,900 for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced 50% by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $142,000. Total units sold and the selling price per unit will not change. ASTRO COMPANY Contribution Margin Income Statement For Year Ended December 31 Sales ($50 per unit) Variable costs ($47 per unit) Contribution margin Fixed costs Income $ 1,425,000 1,339,500 85,500 27,600 $ 57,900 1. Compute the break-even point in dollar sales for next year assuming the machine is installed. (Round your answers to 2 decimal places.) Contribution Margin per unit Proposed Sales Variable costs Contribution margin Contribution Margin Ratio Numerator: Break-even point in dollar sales with new machine: Numerator Denominator: 0.00 Contribution Margin Ratio Contribution margin ratio Denominator: Break-Even Point in Dollars Break-even point in dollars