A) Required:

1. Using the equation method, determine for the unit sales that are required to earn a target profit of $8,450.

2. Using the formula method, determine for the unit sales that are required to earn a target profit of $9,700. (Round your answer to the nearest whole number.)

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

Selling price		$25	per unit
Variable expenses		$18	per unit
Fixed expenses		$6,090	per month
Unit sales		1,020	units per month

Required:

1. Compute the companys margin of safety.

2. Compute 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).