Company is the exclusive distributor for an automotive product that sells for $26.00 per unit and has a CM ratio of 30%. The company's fixed expenses are $132,600 per year. The company plans to sell 18,800 units this year.

Required:

1. What are the variable expenses per unit?(Round your "per unit" answer to 2 decimal places.)

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 $54,600 per year?

4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $2.60 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 $54,600?

Variable expense per unit ?

2.Break-even point in unitsBreak-even point in dollar sales ?

3.Unit sales needed to attain target profitDollar sales needed to attain target profit ?

4.New break-even point in unit sales ?

New break-even point in dollar sales ?

Dollar sales needed to attain target profit ?