Please answer both questions

The contribution margin ratio of Baginski Corporation's only product is 53%. The company's monthly fixed expense is $617,980 and the company's monthly target profit is $23,000. The dollar sales to attain that target profit is closest to: $1,166,000 $1, 209,396 $339,719 $327,529 Malley Corporation has provided the following data concerning its only product: What is the margin of safety in dollars? $1,390,000 $562,950 $2,085,000 $1,522,050