Marshall & Company produces a single product and recently calculated their break-even point as shown below. Current Units Sold 395 Sales Price per Unit $530 Variable Cost per Unit $380 Contribution Margin per Unit Fixed Costs $3,750 Break-Even (in units) 25 Contribution Margin Ratio 28% Break-Even (in dollars) $13,250 What would Marshall's target margin of safety point be in units and dollars if they required a $14,250 margin off Target margin of safety $150