Benson Company incurs annual fixed costs of $78,090. Variable costs for Benson's product are $28.35 per unit, and the sales price is $45.00 per unit. Benson desires to earn an annual profit of $54.000. 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 intermediote calculations. Round your final onswers to the neorest whole number.)