Lin Corporation has a single product whose selling price is $134 per unit and whose variable expense is $67 per unit. The company's monthly fixed expense is $32,300 Required: 1. Calculate the unit sales needed to attain a target profit of $7,900. (Do not round intermediate calculations.) 2. Calculate the dollar sales needed to attain a target proft of $8,600. (Round your intermediate calculations to the nearest whole number.)