Lindon Company is the exclusive distributor for an automotive product that sells for $48.00 per unit and has a CM ratio of 35%. The company's fixed expenses are $319,200 per year. The company plans to sell 20,000 units this year Required 1. What are the variable expenses per unit? (Round your answer to 2 decimal places.) e expenses per unit 2. Use the equation method a. What is the break-even point in unit sales and in dollar sales? (Do not round intermediate calculations.) Break-even point in unit sales Break-even point in dollar sales b. What amount of unit sales and dollar sales is required to earn an annual profit of $84,000? (Do not round intermediate calculations.) Sales level in units Sales level in dollars c. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $4.50 per unit. What is the company's new break-even point in unit sales and in dollar sales? (Do not round intermediate calculations. Round up break even point answers to the nearest whole number.) New break-even point in unit sales New break-even point in dollar sales 3. Repeat (2) above using the formula method. a. What is the break-even point in unit sales and in dollar sales? (Do not round intermediate calculations.) Break-even point in unit sales Break-even point in dollar sales b. What amount of unit sales and dollar sales is required to earn an annual profit of $84,000? (Do not round intermediate calculations.) Sales level in units Sales level in dollars c. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $4.50 per unit. What is the company's new break-even point in unit sales and in dollar sales? (Do not round intermediate calculations. Round up break even point answers to the nearest whole number.) New break-even point in unit sales New break-even point in dollar sales