Lin Corporation has a single product whose selling price is $134 per unit and whose variable expense is $67 per unit. The companys monthly fixed expense is $32,300.

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 $8,600. (Round your intermediate calculations to the nearest whole number.)