Marshall & Company produces a single product and recently calculated their break-even point as shown below. Current Units Sold 400 Sales Price per Unit $515 Variable Cost per Unit $365 Contribution Margin per Unit $150 Fixed Costs $3,000 Break-Even (in units) 20 Contribution Margin Ratio 29% $10,300 Break-Even (in dollars) What would Marshall's target margin of safety point be in units and dollars if they required a $17,250 margin of safety? Target margin of safety units