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Lin Corporation has a single product whose selling price is $136 per unit and whose variable expense is $68 per unit. The company's monthly fixed expense is $32.000 Required: 1. Calculate the unit sales needed to attain a target profit of $7,100. (Do not round intermediate calculations.) 2. Calculate the dollar sales needed to attain a target profit of $9,200. (Round your intermediate calculations to the nearest whole number.)