Exercise 5-14 Break-Even and Target Profit Analysis LO53, LO54, LO5-5, LOS-6 Lindon Company is the exclusive distributor for an automotive product that sells for $31.50 per unit and has a CM ratio of 30%. The company's fixed expenses are $187,110 per year. The company plans to sell 9,600 units this year. Required: . What are the variable expenses per unit? (Round your answer to 2 decimal places.) ble 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 dollar sales $ 620,417 b. What amount of unit sales and dollar sales is required to earn an annual profit of $47,250? Sales level in units Sales level in dollars