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 $23,700.

Required:

1. Calculate the unit sales needed to attain a target profit of $6,000. (Do not round intermediate calculations.)

2. Calculate the dollar sales needed to attain a target profit of $9,300. (Round your intermediate calculations to the nearest whole number.)