Perez Company incurs annual xed costs of $119,250. Variable costs for Perez's product are $26.80 per unit, and the sales price is $40.00 per unit. Perez 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 prot. (Do not round intermediate calculations. Round your final answers to the nearest whole number.) Sales in dollars Sales volume in units