Rundle Company incurs annual fixed costs of $89,975. Variable costs for Rundle's product are $25.20 per unit, and the sales price is $40.00 per unit. Rundle desires to earn an annual profit of $46,000. 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.) Sales in dollars Sales volume in units Perez Company makes a product that sells for $34 per unit. The company pays $10 per unit for the variable costs of the product and incurs annual fixed costs of $228,000. Perez expects to sell 21,000 units of product. Required Determine Perez's margin of safety expressed as a percentage. (Round your percentage answers to 2 decimal places (i.e., 0.2345 should be entered as 23.45).) Margin of safety % Estrada Corporation produced 216,000 watches that it sold for $18 each. The company determined that fixed manufacturing cost per unit was $7 per watch. The company reported a $1,296,000 gross margin on its financial statements. Required Determine the variable cost per unit, the total variable product cost, and the total contribution margin. Variable cost per unit Total variable product cost Total contribution margin