Problem $21-3$B Break$-$even analysis; income targeting and strategy

Rivera Co$.$ sold $20,000$ units of its only product and reported income of $$20,000$ for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced $25\%$ by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $$113,000.$ The selling price will not change.

$\backslash$table$[[$For Year Ended December $31],[$Sales per unit$),$$$750,000$