Northwood Company manufactures a basketball selling for $$25$ per unit in a small plant heavily relying on direct labor workers. Thus, variable expenses are high, totaling $$15\mathrm{.}00$ per ball, of which $60\%$ is direct labor cost.

orthwood Company manufactures a basketball selling for $$25$ per unit in a small plant heavily relying on direct labor workers. Thus, variable expenses are high, totaling $$15\mathrm{.}00$ per ball, of which $60\%$ is direct labor cost

Last year, the company sold $34,000$ balls, with the following results:

Sales $(34,000$ balls$)$ $ $850,000$

Variable expenses $510,000$

Contribution margin $340,000$

Fixed expenses $232,400$

Net operating income $ $107,600$

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Refer to the original data. The company is discussing the construction of a new, automated manufacturing plant. The new

plant would slash variable expenses per ball by $40\mathrm{.}00\%,$ but it would cause fixed expenses per year to double. If the new

plant is built, what would be the company's new CM ratio and new break$-$even point in balls?

Note: Round $"$CM Ratio" to $2$ decimal places and round "Unit sales to break even" up to the nearest whole unit.