Astro Company sold 22,000 units of its only product and reported income of $70,200 for the current year. During a planning session for next years activities, the production manager notes that variable costs can be reduced 46% by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $154,000. Total units sold and the selling price per unit will not change.

ASTRO COMPANY
Contribution Margin Income Statement
For Year Ended December 31
Sales ($54 per unit)	$ 1,188,000
Variable costs ($48 per unit)	1,056,000
Contribution margin	132,000
Fixed costs	61,800
Income	$ 70,200

3. Compute the sales level required in both dollars and units to earn $240,000 of target income for next year with the machine installed. Table shown below

Note: Do not round intermediate calculations. Round your answers to 2 decimal places. Round "Contribution margin ratio" to nearest whole percentage

3. Compute the sales level required in both dollars and units to earn $240,000 of target income for next year with the machine installed. Note: Do not round intermediate calculations. Round your answers to 2 decimal places. Round "Contribution margin ratio" to nearest whole percentage