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Astro Company sold $27,000$ units of its only product and reported income of $$190,300$ for the current year. During a planning session for next year's activities, the production manager notes that variable costs can be reduced $50\%$ by installing a machine that automates several operations. To obtain these savings, the company must increase its annual fixed costs by $$145,000.$ Total units sold and the selling price per unit will not change.

$3.$ Compute the sales level required in both dollars and units to earn $$150,000$ of target income for next year with the machine installed.

Note: Do not round intermediate calculations. Round your answers to $2$ decimal places. Round "Contribution margin ratio" to nearest whole percentage