Lin Corporation has a single product whose selling price is $135 per unit and whose variable expense is $81 per unit. The companys monthly fixed expense is $24,300.

Required:

1. Calculate the unit sales needed to attain a target profit of $4,050. (Do not round intermediate calculations.)

2. Calculate the dollar sales needed to attain a target profit of $8,300. (Round your intermediate calculations to the nearest whole number.)