Accounting question im stuggling with, could use some help.

Finch Company incurs annual fixed costs of $94,510. Variable costs for Finch's product are $26.40 per unit, and the sales price is $40.00 per unit. Finch desires to earn an annual profit of $59.000 Use the per unit contribution margin approach to determine the sales volume in units and dollars required to eam the desired profit Required (Do not round intermediate calculations. Round your final answers to the nearest whole number.)