Finch Company incurs annual fixed costs of $$152,750.$ Variable costs for Finch$$s product are $$30\mathrm{.}50$ per unit, and the sales price is $$50\mathrm{.}00$ per unit. Finch desires to earn an annual profit of $$52,000.$

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.$)$