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Liman Corporation has a single product whose selling price is $142 and whose variable expense is $59 per unit. The company's monthly fixed expense is $38,200.

Required:

1. Using the equation method, determine the unit sales that are required to earn a target profit of $10,023.

Unit sales ________

2. Using the formula method, determine the dollar sales that are required to earn a target profit of $12,181.

Dollar sales ______$

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