Lindon Company is the exclusive distributor for an automotive product that sells for $$48\mathrm{.}00$ per unit and has a CM ratio of $30\%.$ The

company's fixed expenses are $$324,000$ per year. The company plans to sell $26,500$ 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 $$180,000$ per year?

Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $$4\mathrm{.}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 $$180,000?$