b$)$ What percentage improvement is needed in the sales strategy for profit to improve to $$40,000?$ What must sales be for profit to improve to $$40,000?$

An increase of $\%$ in sales is required to yield a profit of $$40,000,$ for a new new level of sales of $$.($Enter your response for the percentage increase to one decimal place and enter your response for the new sales as a whole number.$)$