Northwood Company manufactures basketballs. The company has a ball that sells for $42. At present, the ball is manufactured in a small plant that relies heavily on direct labor workers. Thus, variable expenses are high, totaling $25.20 per ball, of which 60% is direct labor cost.

Last year, the company sold 60,000 of these balls, with the following results:

Sales (60,000 balls)	$	2,520,000
Variable expenses		1,512,000
Contribution margin		1,008,000
Fixed expenses		840,000
Net operating income	$	168,000
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%, but it would cause fixed expenses per year to increase by 88%. If the new plant is built, what would be the companys new CM ratio and new break-even point in balls? (Do not round intermediate calculations. Round up your final break even answers to the nearest whole number.)