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Marshall & Company produces a single product and recently calculated their break-even point as shown below. Current Units Sold 395 Sales Price per Unit $520 Variable Cost per Unit $385 Contribution Margin per Unit $135 Fixed Costs $3,375 Break-Even (in units) 25 Contribution Margin Ratio 26% Break-Even (in dollars) $13,000 What would Marshall's target margin of safety point be in units and dollars if they required a $13,500 margin of safety? Target margin of safety X units