by 10%? EXERCISE 5-14 Break-Even and Target Profit Analysis LO5-3, LO5-4, LO5-5, LO5-6 Lindon Company is the exclusive distributor for an automotive product that sells for $40 per unit and has a CM ratio of 30%. The company's fixed expenses are $180,000 per year. The compagy plans to sell 16,000 units this year. Required: What are the variable expenses per unit? 2. What is the break-even point in unit sales and in dollar sales? 3. What amount of unit sales and dollar sales is required to attain a target profit of $60,000 1. per year? 4. Assume that by using expenses by $4 per unit. What is the company's new break-even point in unit sales and in dollar sales? What dollar sales is required to attain a target profit of $60,000? a more efficient shipper, the company is able to reduce its variable