Required information [The following information applies to the questions displayed below.] Astro Company sold 20,500 units of its only product and reported income of $77,400 for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced 49% by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $151,000. Total units sold and the selling price per unit will not change. ASTRO COMPANY Contribution Margin Income Statement For Year Ended December 31 Sales ($51 per unit) Variable costs ($42 per unit) Contribution margin Fixed costs Income $ 1,045, 500 861,000 184,500 107, 100 $ 77,400 Compute the break-even point in dollar sales for next year assuming the machine is installed. (Round your answers to 2 decimal aces.)