Finch Company incurs annual fixed costs of $$53,240.$ Variable costs for Finch's product are $$26\mathrm{.}40$ per unit, and the sales price is

$$40\mathrm{.}00$ per unit. Finch desires to earn an annual profit of $$61,000.$

Required

Use the contribution margin ratio approach to determine the sales volume in dollars and units required to earn the desired profit.

Note: Do not round intermediate calculations. Round your final answers to the nearest whole number.

Sales in dollars

Sales volume in units