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 $32,000.

Required:

1. Calculate the unit sales needed to attain a target profit of $7,100. (Do not round intermediate calculations.)

2. Calculate the dollar sales needed to attain a target profit of $9,200. (Round your intermediate calculations to the nearest whole number.)