Zachary Company incurs annual fixed costs of $$80,220.$ Variable costs for Zachary$$s product are $$27\mathrm{.}60$ per unit, and the sales price is $$40\mathrm{.}00$ per unit. Zachary desires to earn an annual profit of $$63,000.$

Required

Use the per unit contribution margin approach to determine the sales volume in units and dollars required to earn the desired profit.