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

	Current
Units Sold	390
Sales Price per Unit	$525
Variable Cost per Unit	$375
Contribution Margin per Unit	$150
Fixed Costs	$3,750
Break-Even (in units)	25
Contribution Margin Ratio	29%
Break-Even (in dollars)	$13,125

What would Marshalls target margin of safety point be in units and dollars if they required a $16,500 margin of safety?

Target margin of safety units