Lindon Company is the exclusive distributor for an automotive product that sells for $$26\mathrm{.}00$ per unit and has a CM ratio of $30\%.$ The company's fixed expenses are $$132,600$ per year. The company plans to sell $18,800$ 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 $$54,600$ per year?

Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $$2\mathrm{.}60$ per unit. What is the company's new break$-$even point in unit sales and in dollar sales? What dollar sales is required to attain a target profit of $$54,600?$