Marshall & Company produces a single product and recently calculated their break-even point as shown below. Current Units Sold 410 Sales Price per Unit $515 Variable Cost per Unit $380 Contribution Margin per Unit $135 Fixed Costs $2,700 Break-Even (in units) Contribution Margin Ratio 26% Break-Even (in dollars) $10,300 What would Marshall's target margin of safety point be in units and dollars if they required a $13,500 margin of safety? 20 Target margin of safety units