Lindon Company is the exclusive distributor for an automotive product that sells for $40.00 per unit and has a CM ratio of 32%. The company's fixed expenses are $230,400 per year. The company plans to sell 19,000 units this year. Required: 1. What are the variable expenses per unit? (Round your answer to 2 decimal places.) Variable expenses 27.20 per unit intermediate calculations.) Break-even point in unit sales Break-even point in dollar sales 720,000