LB Company 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. (1 mark) - (a) The break-even point is units (2 mark) - (b) The amount of dollar sales required to earn an annual profit of $60,000 is $ (2 marks) - (c) If selling price remains unchanged and variable expenses are reduced by $4, the new break-even point in dollar sales will be $