Family Affair Corporation has a single product whose selling price is $136 and whose variable expense is $68 per unit. The company's monthly fixed expense is $32, 400. Required: 1. Using the equation method, determine for the unit sales that are required to earn a target profit of $5,000. 2. Using the formula method, determine for the unit sales that are required to earn a target profit of $8, 400. (Round up your answer to the nearest whole number.)