Lindon Company is the exclusive distributor for an automotive product that sells for $46.00 per unit and has a CM ratio of 30%. The companys fixed expenses are $303,600 per year. The company plans to sell 25,800 units this year.

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

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

3. What amount of unit sales and dollar sales is required to attain a target profit of $165,600 per year?

4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $4.60 per unit. What is the companys new break-even point in unit sales and in dollar sales? What dollar sales is required to attain a target profit of $165,600?