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

Required: 1. Calculate the unit sales needed to attain a target profit of $8,450. (Do not round intermediate calculations.)

2. Calculate the dollar sales needed to attain a target profit of $9,700. (Round your intermediate calculations to the nearest whole number.)

Molander Corporation is a distributor of a sun umbrella used at resort hotels. Data concerning the next months budget appear below:

Selling price per unit	$ 26
Variable expense per unit	$ 17
Fixed expense per month	$ 7,920
Unit sales per month	1,030

Required:

1. What is the companys margin of safety? (Do not round intermediate calculations.)

2. What is the companys margin of safety as a percentage of its sales? (Round your percentage answer to 2 decimal places (i.e. .1234 should be entered as 12.34).)