Marshall & Company produces a single product and recently calculated their break-even point as shown below. Current Units Sold 395 Sales Price per Unit $520 Variable Cost per Unit $380 Contribution Margin per Unit $140 Fixed Costs $2,800 Break Even (in units) 20 Contribution Margin Ratio 27% Break-Even (in dollars) $10,400 What would Marshall's target margin of safety point be in units and dollars if they required a $14,700 margin of safety? Target margin of safety units