please answer all parts of the question

Gibson Company incurs annual fixed costs of $140,220. Variable costs for Gibson's product are $25.60 per unit, and the sales price is $40.00 per unit. Gibson desires to earn an annual profit of $45,000 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.)