Astro Company sold 27,500 units of its only product and reported income of $67,000 for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced 50% by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $144,000. Total units sold and the selling price per unit will not change. Compute the sales level required in both dollars and units to earn $140,000 of target income for next year with the machine istalled. (Do not round intermediate calculations. Round your answers to 2 decimal places. Round "Contribution margin ratio" to earest whole percentage) 3. Compute the sales level required in both dollars and units to earn $140,000 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 ration" to nearest whole percentage)