Exercise 5-14 (Algo) Break-Even and Target Profit Analysis [LO5-3, LO5-4, LO5-5, LO5-6] Lindon Company is the exctusive distributor for an automotive product that sells for $48.00 per unit and has a CM ratjo of 30%. The company's foxed expenses are $324,000 per yeat. The company plans to sell 26,500 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 soles? 3. What amount of unit soles and dollar sales is required to attain a target profit of $180,000 per year? 4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $4.80 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 $180,000