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	$385
Contribution Margin per Unit	$130
Fixed Costs	$3,250
Break-Even (in units)	25
Contribution Margin Ratio	25%
Break-Even (in dollars)	$12,875

What would Marshalls target margin of safety point be in units and dollars if they required a $12,350 margin of safety?

Target margin of safety fill in the blank 1 units