2. Exercise 5-14 Break-Even and Target Profit Analysis [LO5-3, L05-4, LO5-5, LO5-61 Lindon Company is the exclusive distributor for an automotive product that sells for $27. 00 per unt and has CM ratio of 30% The cornpany s fixed expenses are $153,090 per year The company plans to sell 10,800 units this year Required: 1 What are the variable expenses per unik? (Round your answer to 2 decimal places.) 18 90 per unt 2 Use the equation method a What is the break-even point in unit sales and in dollar sales? Break-even point in unit sales Break-even point in dollar sales b What amount of unit sales and dolar sales is required to earn an annual prolit of $40,5007 Sales level in units Sales level in dollars c Assume that by using a more efficlent shipper, the company is able to reduce its variable expenses by $2 70 per unit. What is the company's new break-even point in unit sales and in dollar sales New break-even point in unit sales New break-even point in dollar sales Repeat (2) above using the formula method