Exercise $5-14($Algo$)$ Break$-$Even and Target Profit Analysis $[$LO$5-1,$ LO$5-4,$ LO$5-6,$ LO$5-7]$

Lindon Company is the exclusive distributor for an automotive product selling for $$56\mathrm{.}00$ per unit with a $CM$ ratio of $30\%.$ The company's fixed expenses are $$411,600$ per year and it plans to sell $29,300$ 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 $$243,600$ per year?

Assume by using a more efficient shipper, the company can reduce its variable expenses by $$5\mathrm{.}60$ per unit. What is the company's new break$-$even point in unit sales and dollar sales? What dollar sales are required to attain a target profit of $$243,600?$

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