Vernon Company incurs annual fixed costs of $$71,600.$ Variable costs for Vernon's product are $$32\mathrm{.}50$ per unit, and the sales price is $$50\mathrm{.}00$ per unit. Vernon desires to earn an annual profit of $$46,000.$

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 doll$$rs

Sales volume in units