Lindon Company is the exclusive distributor for an automotive product that sells for $32.00 per unit and has a CM ratio of 30%. The companys fixed expenses are $177,600 per year. The company plans to sell 20,900 units this year.

4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $3.20 per unit. What is the companys new break-even point in unit sales and in dollar sales? What dollar sales are required to attain a target profit of $81,600?

New break-even point in unit sales = 13,875

New break-even point in dollar sales = $444,000

Dollar sales needed to attain target profit? - This is the only question I need, above are answers to the other part of this question.