Campbell Company incurs annual fixed costs of $$43,160.$ Variable costs for Campbell's product are $$27\mathrm{.}60$ per unit, and the sales price

is $$40\mathrm{.}00$ per unit. Campbell desires to earn an annual profit of $$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.$)$