Jordan Company incurs annual fixed costs of $$89,515.$ Variable

costs for Jordan$$s product are $$21\mathrm{.}35$ per unit, and the sales price

is $$35\mathrm{.}00$ per unit. Jordan desires to earn an annual profit of

$$62,000.$

Required

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.$)$