$[$The following information applies to the questions displayed below.$]$

Astro Company sold $27,500$ units of its only product and reported income of $$67,000$ for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced $50\%$ by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $$144,000.$ Total units sold and the selling price per unit will not change.

$\backslash$table$[[\backslash$table$[[$ASTRO COMPANY$],[$Contribution Margin Income Statement$],[$For Year Ended December $31]]],[\backslash$table$[[$Sales $($ $$50$ per unit$)],[$Variable costs $($ $$45$ per unit$)]],\backslash$table$[[$$$1,375,000$