Marshall & Company produces a single product and recently calculated their break-even point as shown below. Current Units Sold 400, Sales Price per Unit $550, Variable Cost per Unit $375, Contribution Margin per Unit $175, Fixed Costs $3500, Break-Even (in units) 20, Contribution Margin Ratio 31.82%, Break-Even (in dollars) $11000. What would Marshall's target margin of safety point be in units and dollars if they required a $14,000 margin of safety?