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Astro Company sold $23,000$ units of its only product and reported income of $$264,600$ for the current

year. During a planning session for next year's activities, the production manager notes that variable

costs can be reduced $44\%$ by installing a machine that automates several operations. To obtain these

savings, the company must increase its annual fixed costs by $$156,000.$ Total units sold and the selling

price per unit will not change.

Compute the sales level required in both dollars and units to earn $$260,000$ of target income for next year with the

machine installed. $($Do not round intermediate calculations. Round your answers to $2$ decimal places. Round

"Contribution margin ratio" to nearest whole percentage$)$

Answer is complete but not entirely correct.