Lin Corporation has a single product whose selling price is $130 and whose variable expense is $65 per unit. The company's monthly fixed expense is $32,550.

1. Using the equation method, determine for the unit sales that are required to earn a target profit of $3,850. (Round up your answer to the nearest whole number.)

2. Using the formula method, determine for the unit sales that are required to earn a target profit of $8,100. (Round up your answer to the nearest whole number.)