Lindon Company is the exclusive distributor for an automotive product selling for $$38\mathrm{.}00$ per unit with a CM ratio of $30\%.$ The company's fixed expenses are $$228,000$ per year and it plans to sell $23,000$ units this year.

Required:

What are the varlable 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 $$114,000$ per year?

$4.$ Assume by using a more efficlent shlpper, the company can reduce its varlable expenses by $$3\mathrm{.}80$ per unit. What is the company's new break$-$even point in unit sales and dollar sales? What dollar sales are required to attain a target profit of $$114,000?$

$\backslash$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,$]]$