Rundle Company incurs annual fixed costs of $77,300. Variable costs for Rundles product are $32.00 per unit, and the sales price is $50.00 per unit. Rundle desires to earn an annual profit of $55,000. 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.)