B. Finch Company incurs annual fixed costs of $86,940. 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 $63,000. Required Use the contribution margin ratio approach to determine the sales volume in dollars and units required to earn the desired profit. (Do not round Intermediate calculations. Round your final answers to the nearest whole number.) 5431 ok Sales in dollars Sales volume in units