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Astro Company sold $27,500$ units of its only product and reported income of $$67,000$ 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 $$144,000.$ Total units sold and the selling price per unit will not change.

Compute the sales level required in both dollars and units to earn $$140,000$ 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$)$