$[$The following Information applles to the questions displayed below.$]$

Astro Company sold $26,000$ units of Its only product and reported Income of $$114,100$ for the current year. During a

planning session for next year's actlvitles, the production manager notes that varlable costs can be reduced $40\%$ by

Installing a machine that automates several operations. To obtain these savings, the company must Increase Its annual

fixed costs by $$147,000.$ Total units sold and the selling price per unit will not change.

Compute the sales level required In both dollars and units to earn $$170,000$ of target Income for next year with the machine

Installed.

Note: Do not round Intermedlate calculations. Round your answers to $2$ decimal places. Round "Contrlbutlon margln ratio" to

nearest whole percentage