Lin Corporation has a single product whose selling price is $120 and whose variable expense is $80 per unit. The companys monthly fixed expense is $50,000.

1. If Lin has a target profit of $10,000 per month, what are the monthly sales revenues needed to achieve this target?
2. Suppose Lin faces a tax rate of 40% and wants to achieve the target profit of $10,000 after taxes. What are the monthly sales revenues needed to achieve this target? Round your answer to the nearest dollar.