Saved Astro Company sold 27,000 units of its only product and reported income of $190,300 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 $145,000. Total units sold and the selling price per unit will not change. ASTRO COMPANY Contribution Margin Income statement Tor Year Ended December 31 Sales ($55 per unit) $1,485,000 Variable costs ($44 per unit) 1,188,000 Contribution margin 297,000 Fixed costs 106, 700 Income $ 190,300 ompute the break-even point in dollar sales for next year assuming the machine is installed. (Round your answers to 2 decimal es.) Proposed $ Contribution Margin per unit Sales Variable costs Contribution margin Contribution Margin Ratio 44,00 Per unit 2.00 Per unit $ 42.00 Per unit Numerator: Denominator: Contribution Margin Ratio Contribution margin ratio 0 11 Feak-even point in dollar sales with new machine: Numerator: 1 Denominator: 1 Break-Even Point in Dollars Break-even point in dollars 0