LIndon Company Is the exclusive distributor for an automotive product that sells for $38.00 per unit and has a CM ratio of 30%. The company's fixed expenses are $228,000 per year. The company plans to sell 23,000 unlts this year. Requlred: 1. What are the varlable expenses per unlt? (Round your "per unlt" answer to 2 declmal 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 attaln a target profit of $114,000 per year? 4. Assume that by using a more efficlent shipper, the company is able to reduce its varlable expenses by $3.80 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 $114,000