(1) Molander Corporation is a distributor of a sun umbrella used at resort hotels. Data concerning the next months budget appear below:

Selling price per unit	$	28
Variable expense per unit	$	19
Fixed expense per month	$	7,470
Unit sales per month		980

Required:

1. What is the companys margin of safety? (Do not round intermediate calculations.)

2. What is the companys margin of safety as a percentage of its sales? (Round your percentage answer to 2 decimal places (i.e. .1234 should be entered as 12.34).)

1.	Margin of safety (in dollars)
2.	Margin of safety percentage		%

(2) Lin Corporation has a single product whose selling price is $136 per unit and whose variable expense is $68 per unit. The companys monthly fixed expense is $32,400.

Required:

1. Calculate the unit sales needed to attain a target profit of $5,000. (Do not round intermediate calculations.)

2. Calculate the dollar sales needed to attain a target profit of $8,400. (Round your intermediate calculations to the nearest whole number.)

1.	Units sales to attain target profit
2.	Dollar sales to attain target profit