Exercise 2-14 (Algo) Break-Even and Target Profit Analysis [LO2-3, LO2-4, LO2-5, LO2-6] Lindon Company is the exclusive distributor for an automotive product that sells for $22.00 per unit and has a CM ratio of 30%. The companys fixed expenses are $105,600 per year. The company plans to sell 17,400 units this year. Required: What are the variable expenses per unit? Note: Round your "per unit" answer to 2 decimal places. What is the break-even point in unit sales and in dollar sales? What amount of unit sales and dollar sales is required to attain a target profit of $39,600 per year? Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $2.20 per unit. What is the companys new break-even point in unit sales and in dollar sales? What dollar sales is required to attain a target profit of $39,600