Munoz Company incurs annual fixed costs of $109,800. Variable costs for Munoz's product are $24.00 per unit, and the sales price is $40.00 per unit. Munoz desires to earn an annual profit of $54.000. 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.) Sales in dollars Sales volume in units Zachary Enterprises produces a product with fixed costs of $37,800 and variable cost of $3.80 per unit. The company desires to earn a $26,000 profit and believes it can sell 11,000 units of the product. Required a. Based on this information, determine the target sales price. (Round your answer to 2 decimal places.) 15 Target sales price per unit