Learning Objective: 5-7 Determine the sales volume necessary to break even or to earn a desired profit Munoz Company incurs annual fixed costs of $72,945. Variable costs for Munoz's product are $18.30 per unit, and the sales price is $30.00 per unit. Munoz desires to earn an annual profit of $54,000. 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.)