Lin Corporation has a single product whose selling price is $134 and whose variable expense is $67 per unit. The companys monthly fixed expense is $32,100.

Required:
1.	Using the equation method, determine for the unit sales that are required to earn a target profit of $4,750.

2.	Using the formula method, determine for the unit sales that are required to earn a target profit of $9,000. (Round up your answer to the nearest whole number.)