Lindon Company is the exclusive distributor for an automotive product selling for $$44\mathrm{.}00$ per unit with a CM ratio of $30\%.$ The company's fixed expenses are $$283,800$ per year and it plans to sell $25,100$ units this year.

Required:

What are the variable expenses per unit?

Note: 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 $$151,800$ per year?

$4.$ Assume by using a more efficient shipper, the company can reduce its variable expenses by $$4\mathrm{.}40$ per unit. What is the company's new break$-$even point in unit sales and dollar sales? What dollar sales are required to attain a target profit of $$151,800?$

$\backslash$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,$]]$