wp I Astro Company sold 28,500 units of its only product and reported income of $57,900 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 annua fixed costs by $142,000. Total units sold and the selling price per unit will not change. ASTRO COMPANY Contribution Margin Income Statement For Year Ended December 31 Sales ($50 per unit) $ 1,425,000 Variable costs ($47 per unit) 1,339,500 Contribution margin 85,500 Fixed costs 27,600 Income $ 57,900 1. Compute the break-even point in dollar sales for next year assuming the machine is installed. (Round your answers to 2d places.) Contribution Margin per unit Proposed Sales Variable costs Contribution margin Contribution Margin Ratio $ 0.00 Numerator: 1 Denominator: Contribution Margin Ratio Contribution margin ratio 0 Break-even point in dollar sales with new machine: Numerator: 1 Denominator: Break-Even Point in Dollars Break-even point in dollars 0