[The following information applies to the questions displayed below.] 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. Problem 21-3A (Algo) Part 1 1. Compute the break-even point in dollar sales for next year assuming the machine is installed. Note: Round your answers to 2 decimal places. \begin{tabular}{|c|c|c|c|c|} \hline Contribution margin & \multicolumn{2}{l|}{ Per unit } \\ \hline \multicolumn{2}{|c|}{ Contribution Margin Ratio } & Denominator: & = & Contribution Margin Ratio \\ \hline Numerator: & 1 & & = & Contribution margin ratio \\ \hline & & & & \\ \hline \end{tabular} Break-even point in dollar sales with new machine: \begin{tabular}{|l|l|l|l|c|} \hline Numerator: & 1 & = & Break-Even Point in Dollars \\ \hline & & 1 & = & Break-even point in dollars \\ \hline \end{tabular}