Zachary Company incurs annual fixed costs of $78,520. Variable costs for Zacharys product are $25.60 per unit, and the sales price is $40.00 per unit. Zachary desires to earn an annual profit of $50,000.

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.