Astro Company sold $28,000$ units of its only product and reported income of $$161,000$ for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced $40\%$ by installing a machine that automates several operations. To obtain these savings, the company must increase its annual

fixed costs by $$143,000.$ Total units sold and the selling price per unit will not change. Compute the sales level required in both dollars and units to earn $$130,000$ of target income for next year with the machine

installed. $($Do not round intermediate calculations. Round your answers to $2$ decimal places. Round "Contribution margin ratio" to nearest whole percentage$)$