LINDON COMPANY IS THE EXCLUSIVE DESTRIBUTOR FOR AN AUTOMOTIVE PRODUCT THAT SELLS FOR $40 PER UNIT AND HAS A CM RATIO OF 30%, THE COMPANYS FIXED EXPENSES ARE $180000 PER YEAR. THE COMPANY PLANS TO SELL $16000 UNITS THIS YEAR.

ASSUME THAT BY USING A MORE EFFICIENT SHIPPER THE COMPANY IS ABLE TO REDUCE ITS VARIABLE EXPENSES BY $4 PER UNIT, WHAT IS THE COMPANYS NEW BREAKEVEN POINT IN UNIT SALES AND DOLLAR SALES? WHAT DOLLAR SALES IS REQUIRED TO ATTAIN A TARGET PROFIT OF $60,000.