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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.

$\backslash$table$[[,\backslash$table$[[$Contribution$],[$For Year$]],\backslash$table$[[5$ STRO COMPANY$],[$Margin Income$],[$Ended Decembe$]],\backslash$table$[[$Stat$$m$],[$r $31]],$ient$],[$Sales$,($ $$55$ per unit$),,$$$,1,485,000$

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

Please show work as well as answer.