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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,$],[$$$91,,$$$91,$$ $],[\backslash$table$[[$Variable costs$],[$Direct materials$]],,,,],[\backslash$table$[[$Direct materials$],[$Direct labor$]],\backslash$table$[[$$$18$