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Problem $21-3$A $($Algo$)$ Break$-$even analysis; income targeting and strategy LO C$2,$ A$1,$ P$2$

$[$The following information applies to the questions displayed below.$]$

Astro Company sold $24,500$ units of its only product and reported income of $$210,600$ for the current year. During a

planning session for next year's activities, the production manager notes that variable costs can be reduced $41\%$ by

installing a machine that automates several operations. To obtain these savings, the company must increase its annual

fixed costs by $$159,000.$ Total units sold and the selling price per unit will not change.

Problem $21-3$A $($Algo$)$ Part $1$

Compute the break$-$even point in dollar sales for next year assuming the machine is installed.

Note: Round your answers to $2$ decimal places.