Lindon Company is the exclusive distributor for an automotive product selling for $$28\mathrm{.}00$ per unit with a CM ratio of $30\%.$ The company$$s fixed expenses are $$147,000$ per year and it plans to sell $19,500$ units this year.

Required:

What are the variable expenses per unit?

Note: 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 $$63,000$ per year?

Assume by using a more efficient shipper, the company can reduce its variable expenses by $$2\mathrm{.}80$ per unit. What is the company$$s new break$-$even point in unit sales and dollar sales? What dollar sales are required to attain a target profit of $$63,000?$