Beacon Company is considering automating its production facility. The initial investment in automation would be $$6\mathrm{.}61$ million, and the equipment has a useful life of $5$ years with a residual value of $$1,160,000.$ The company will use straightline depreciation. Beacon could expect a production increase of $40,000$ 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$],[$Variable costs$]],\{$

$\backslash$table$[[$Current $($no automation$)],[78,000$ units$]]\},\backslash$table$[[$Proposed $($automation$)],[118,000$ units$]]],[$Per Unit,Total$],[\backslash$table$[[$Variable costs$],[$Direct materials$]],$$$99,$$$?,$$$99,$$ $?],[$Direct labor,$$17,,,],[$Variable manufacturing overhead,$25,,817,],[$Total variable manufacturing costs,$10,,10,],[\backslash$table$[[$Contribution margin$],[$Fixed manufacturinasta$]],),,?,],[\backslash$table$[[$Fixed manufacturing costs$],[$Net operating income$]],,1,100,000,$$$52,\backslash$table$[[2,300,000$