A) Lin Corporation has a single product whose selling price is $135 per unit and whose variable expense is $54 per unit. The company's monthly fixed expense is $40,280.

Required:

1. Calculate the unit sales needed to attain a target profit of $6,700. (Do not round intermediate calculations.)

2. Calculate the dollar sales needed to attain a target profit of $9,100. (Round your intermediate calculations to the nearest whole number.)

B) Molander Corporation is a distributor of a sun umbrella used at resort hotels. Data concerning the next month's budget appear below:

Selling price per unit $ 27 Variable expense per unit $ 18 Fixed expense per month $ 8,010 Unit sales per month 1,040

Required:

1. What is the company's margin of safety? (Do not round intermediate calculations.) in dollars

2. What is the company's 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).)