OceanGate sells external hard drives for $184 each. Its total fixed costs are $27 million, and its variable costs per unit are $120. The corporate tax rate is 40%. If the economy is strong, the firm will sell 8 million drives, but if there is a recession, it will sell only half as many. What will be the percentage decline in sales if the economy enters a recession? What will be the percentage decline in profits if the economy enters a recession?