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

AccountCurrent Amount/ QuantityUnits sold400Sales per price unit$550Variable cost per unit$375Contribution margin per unit$175Fixed costs$3,500Break-even (in units)20Contribution margin ratio31.82%Break-even sales (in dollars)$11,000

What would Marshalls target margin of safety be in units and dollars if they required a $14,000 margin of safety?

• Round to the whole dollar, no decimals.
• Round to the whole unit, no decimals.