Exercise 5-14 (Algo) Break-Even and Target Profit Analysis (LO5-3, LO5-4, LO5-5,LO5-6) Lindon Company is the exclusive distributor for an automotive product that sells for $40.00 per unit and has a CM ratio of 30%. The company's foued expenses are $246,000 per year. The company plans to sell 23,700 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 $126,000 per year? 4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $4.00 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 $126,000? 1 Variable expense per unit 2 Break even point in units 2 break even point in dollar sales 3. Unit sales needed to attain target profit 3 Door sales needed to attain target profit 4 New break even point in unit Sales 4 New break even point in dollar sales 4 Dolare needed to attain target pront