Lidon Company is the exclusive distributor for an automotive product that sells for $37.00 per unit and has a CM ratio of 39%. The companys fixed expenses are $259,740 per year. The company plans to sell 19,000 units this year.

What are the variable expenses per unit?

What is the break-even point in unit sales and in dollar sales?

What amount of unit sales and dollar sales is required to earn an annual profit of $72,150?

Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $4.07 per unit.

What is the companys new break-even point in unit sales and in dollar sales?