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 intermediate calculations. Round your final answers to the nearest whole number.)