Marshall & Company produces a single product and recently calculated their break-even point as shown below.

Current

Units Sold 400

Sales Price Per Unit $525

Variable Cost per Unit $380

Contribution Margin per Unit $145

Fixed Costs $2900

Break- Even (in units) 20

Contribution Margin Ratio 28%

Break- Even (in dollars) $10,500

What would Marshall's target margin pf safety point be in units and dollars if they required a $14,500 margin of safety?

Target margin of safety ____ units