I need someone to explain this to me before I lose my mind. Every number I put in is wrong.

here is the problem:

Astro Co. sold 22,000 units of its only product and incurred a $80,000 loss (ignoring taxes) for the current year as shown here. During a planning session for year 2016s 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 $200,000. The maximum output capacity of the company is 40,000 units per year.

ASTRO COMPANY Contribution Margin Income Statement For Year Ended December 31, 2015

Sales

$

990,000

Variable costs

792,000

Contribution margin

198,000

Fixed costs

262,000

Net loss

$

(80,000

)

	Compute the sales level required in both dollars and units to earn $260,000 of target pretax income in 2016 with the machine installed and no change in unit sales price. (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
	Choose Numerator:	/	Choose Denominator:	=	Sales dollars required
	Fixed costs plus pretax income	/	Contribution margin ratio	=	Sales dollars required
			60.00%	=	$0
Sales level required in units
	Choose Numerator:	/	Choose Denominator:	=	Sales units required
	Fixed costs plus pretax income	/	Contribution margin per unit	=	Sales units required
			$27.00	=	1	units

Prepare a forecasted contribution margin income statement that shows the results at the sales level computed in part 4. Assume no income taxes will be due. (Do not round intermediate calculations. Round "per unit answers" to 2 decimal places and other answers to nearest whole dollar.)

ASTRO COMPANY
Forecasted Contribution Margin Income Statement
For Year Ended December 31, 2016
	$ Per Unit	$
Sales	$45.00
Variable costs	$18.00
Contribution margin	$27.00	0
Fixed costs		462,000
Income before taxes		-462,000