Exercise $11-18$A $($Algo$)$ Desired profit LO $11-5$

Fanning Company incurs annual fixed costs of $$92,640.$ Variable costs for Fanning's product are $$24\mathrm{.}80$ per unit, and the sales price is $$40\mathrm{.}00$ per unit. Fanning desires to earn an annual profit of $$51,000.$

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.

$\backslash$table$[[$Sales in dollars$],[$Sales volume in units$]]$