Lin Corporation has a single product whose selling price is $135 per unit and whose variable expense is $54 per unit. The company's monthly fixed expense is $40,000. Required: 1. Calculate the unit sales needed to attain a target profit of $8,600. (Do not round intermediate calculations.) 2. Calculate the dollar sales needed to attain a target profit of $9,800. (Round your intermediate calculations to the nearest whole number.) 1. Units sales to attain target profit 2. Dollar sales to attain target profit