Turtle Inc. sold 21,000 units of its only product and incurred a $81,000 loss (ignoring taxes) for the current year as shown here. During a planning session for year 2021's activities, the productions 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 $150,000. The maximum output capacity of the company is 40,000 units per year