Munoz Company incurs annual fixed costs of $110,790. Variable costs for Munoz's product are $26.40 per unit, and the sales price is $40.00 per unit. Munoz desires to earn an annual profit of $57,000. 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. Estrada Corporation produced 216,000 watches that it sold for $20 each. The company determined that fixed manufacturing cost per unit was $9 per watch. The company reported a $1,296,000 gross margin on its financial statements. Required Determine the variable cost per unit, the total variable product cost, and the total contribution margin