Lin Corporation has a single product whose selling price is $140 and whose variable expense is $70 per unit. The companys monthly fixed expense is $31,600.

1. Using the equation method, determine for the unit sales that are required to earn a target profit of $8,300.

2. Using the formula method, determine for the unit sales that are required to earn a target profit of $10,000. (Round your answer to the nearest whole number.)