Lindon Company is the exclusive distributor for an automotive product that sells for $$32\mathrm{.}00$ per unit and has a CM ratio of $30\%.$ The company's fixed expenses are $$177,600$ per year. The company plans to sell $20,900$ units this year.

Required:

What are the variable expenses per unit? $($Round your "per unit" answer to $2$ decimal places.$)$

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

What amount of unit sales and dollar sales is required to attain a target profit of $$81,600$ per year?

Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $$3\mathrm{.}20$ per unit. What is the company's new break$-$even point in unit sales and in dollar sales? What dollar sales is required to attain a target profit of $$81,600?$

$\backslash$table$[[1.$ Variable expense per unit,$],[2.$ Break$-$even point in units,$],[2.$ Break$-$even point in dollar sales,$],[3.$ Unit sales needed to attain target profit,$],[3.$ Dollar sales needed to attain target profit,$],[4.$ New break$-$even point in unit sales,$],[4.$ New break$-$even point in dollar sales,$],[4.$ Dollar sales needed to attain target profit,$]]$