Lin Corporation has a single product whose selling price is $140 per unit and whose variable expense is $70 per unit. The companys monthly fixed expense is $32,350.

Required:

1. Calculate the unit sales needed to attain a target profit of $7,900. (Do not round intermediate calculations.)

2. Calculate the dollar sales needed to attain a target profit of $8,500. (Round your intermediate calculations to the nearest whole number.)

Required: 1. What is the company's margin of safety? (Do not round intermediate calculations.) 2. What is the company's 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 ).)