Baird Company incurs annual fixed costs of $46,100. Variable costs for Baird's product are $23.10 per unit, and the sales price is $35.00 per unit. Baird desires to earn an annual profit of $61,000. Required Use the per unit contribution margin approach to determine the sales volume in units and dollars required to earn the desired profit. (Do not round intermediate calculations. Round your final answers to the nearest whole number.) Sales in dollars Sales volume in units