Astro Company sold 23,500 units of its only product and reported income of $186,000 for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced 43% by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $157,000. Total units sold and the selling price per unit will not change. ASTRO COMPANY Contribution Margin Income Statement For Year Ended December 31 Sales ($57 per unit) $ 1,339,500 Variable costs ($37 per unit) 869,500 Contribution margin 470,000 Fixed costs 284,000 Income $ 186,000 3. Compute the sales level required in both dollars and units to earn $270,000 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) Sales level required in dollars Numerator: Fixed costs plus target income Denominator: Contribution margin ratio - Sales dollars required Sales level required in units Numerator: Denominator: Sales units required