Lindon Company is the exclusive distributor for an automotive product. The product sells for 120 per unit and has a CM ratio of 30%. The company's fixed expenses are 597,600 per year. Required: 1. What are the variable expenses per unit? 2. Using the equation method: (a) What is the break-even point in units? (Do not round intermediate calculations. Round your answer to the nearest whole number.) What is the break-even point in sales pounds? (Do not round intermediate calculations. Round your answer to the nearest whole number.) (b) What sales level in units is required to earn an annual profit of 698,400? (Do not round intermediate calculations. Round your answer to the nearest whole number.) What sales level in sales pounds is required to earn an annual profit of 698,400? (Do not round intermediate calculations. Round your answer to the nearest whole number.) (c) Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by 12 per unit. What is the company's new break-even point in units? (Do not round intermediate calculations. Round your answer to the nearest whole number.) What is the company's new break-even point in sales pounds? (Do not round intermediate calculations. Round your answer to the nearest whole number.) 3. Using the unit contribution method: (a) What is the break-even point in units? (Do not round intermediate calculations. Round your answer to the nearest whole number.) What is the break-even point in sales pounds? (Do not round intermediate calculations. Round your answer to the nearest whole number.) (b) What sales level in units is required to earn an annual profit of 698,400? (Do not round intermediate calculations. Round your answer to the nearest whole number.) What sales level in sales pounds is required to earn an annual profit of 698,400? (Do not round intermediate calculations. Round your answer to the nearest whole number.) (c) Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by 12 per unit. What is the company's new break-even point in units? (Do not round intermediate calculations. Round your answer to the nearest whole number.) What is the company's new break-even point in sales pounds? (Do not round intermediate calculations. Round your answer to the nearest whole number.)