Marshall & Company produces a single product and recently calculated their break-even point as shown below. Current Units Sold 410 Sales Price per Unit $525 Variable Cost per Unit $365 Contribution Margin per Unit $160 Fixed Costs $3,200 Break-Even (in units) 20 Contribution Margin Ratio 30% Break-Even (in dollars) $10,500 What would Marshalls target margin of safety point be in units and dollars if they required a $16,000 margin of safety?

Target margin of safety fill in the blank _____ units