Madison Park Co-op, a whole foods grocery and gift shop, has provided the following data to be used in its service department cost allocations: Service Departments Operating Departments Administration Janitorial Groceries Gifts Departmental costs before allocations Employee-hours Space occupied-square feet $210,000 $60,000 $330,000 $3,890,000 2,730 480 320 150 900 1,300 9,100 900 Required: Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate Administration first on the basis of employee-hours and then Janitorial on the basis of space occupied. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Service Departments Operating Departments Administration Janitorial Groceries Gifts Total 210,000 $ $ 3,890,000 $ 4,490,000 Departmental costs before allocations $ 60,000 330,000 Allocation: Administration costs Janitorial costs 3,890,000S 330,000 4,490,000 210,000 Total costs after allocation $ 60,000 Lin Corporation has a single product whose selling price is $140 per unit and whose variable expense is $70 per unit. The company's monthly fixed expense is $32,600. Required: 1. Calculate the unit sales needed to attain a target profit of $6,250 2. Calculate the dollar sales needed to attain a target profit of $8,000. (Round your answer to the nearest whole number.) 1. Units sales to attain target profit 2. Dollar sales to attain target profit