indon Company is the exclusive distributor for an automotive product that sells for $40 per unit and has a CM ratio of 30%. The company's fixed expenses are $180,000 per year. The company plans to sell 16,000 units this year. Required: 1. What are the variable expenses per unit? 2. Using the equation method: 1. What is the break-even point in unit sales and in dollar sales? 2. What amount of unit sales and dollar sales is required to earn an annual profit of $60,000?