Lin Corporation has a single product whose selling price is $134 and whose variable expense is $67 per unit. The companys monthly fixed expense is $31,750.

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.)