Exercise 5-14 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 $18.00 per unit and has a CM ratio of 30%. The company's fixed expenses are $92,340 per year. The company plans to sell 13,200 units this year. Required 1. What are the variable expenses per unit? (Round your answer to 2 decimal places.) riable expenses per unit 2. Use the equation method: a. What is the break-even point in unit sales and in dollar sales? Break-even point in unit sales Break-even point in dollar sales b. What amount of unit sales and dollar sales is required to earn an annual profit of $27,000? Sales level in units Sales level in dollars