Rooney Company incurs annual fixed costs of $77,205. Variable costs for Rooney's product are $28.35 per unit, and the sales price is $45.00 per unit. Rooney desires to earn an annual profit of $51,000. 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