Lindon Company is the exclusive distributor for an automotive product that sells for $$40$ per unit and has a CM ratio of $30\%.$

The company's fixed expenses are $$180,000$ per year.

The company plans to sell $16,000$ units this year.

$1$ What are the variable expenses per unit?

$2$ 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 $$60,000$ per year?

$4$ Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $$4$ per unit.

What is the company's new break even point in unit sales and in sales dollars?

What dollar sales is required to attain a target profit of $$60,000?$