Rooney Company incurs annual fixed costs of $74,760. Variable costs for Rooney's product are $23.80 per unit, and the sales price is $35.00 per unit. Rooney desires to earn an annual profit of $63,000. 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. Sales in dollars Sales volume in units