Astro Company sold $26,500$ unlts of Its only product and reported Income of $$246,000$ for the current year.

During a planning session for next year's activitles, the production manager notes that varlable costs can be

reduced $60\%$ by installing a machine that automates several operations. To obtain these savings, the

company must increase its annual fixed costs by $$150,000.$ Total units sold and the selling price per unit will

not change.

Compute the sales level required in both dollars and units to earn $$160,000$ of target income for next year with the machine

Installed. $($Do not round Intermedlate calculations. Round your answers to $2$ decimal places. Round "Contrlbutlon margin

ratio" to nearest whole percentage$)$