Exercise 3-3A Contribution margin ratio LO 3-1 Gibson Company incurs annual fixed costs of $106,200. Variable costs for Gibson's product are $23.80 per unit, and the sales price is $35.00 per unit. Gibson desires to earn an annual profit of $45,000 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.)