Che Exercise 5-14 Break-Even and Target Profit Analysis [LO5-3, L05-4, LO5-5, LO5-6] company's fixed expenses are $303,600 per year. The company plans to sell 25,800 units this year 2. What is the break-even point in unit sales and in dollar sales? r sales is required to attain a target profit of $165,600 per year? 4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $4.60 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 $165,600?