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Astro Company sold $23,500$ units of its only product and reported income of $$186,000$ for the current year. During a

planning session for next year's activities, the production manager notes that variable costs can be reduced $43\%$ by

installing a machine that automates several operations. To obtain these savings, the company must increase its annual

fixed costs by $$157,000.$ Total units sold and the selling price per unit will not change.

Compute the sales level required in both dollars and units to earn $$270,000$ 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