Lindon Company is the exclusive distributor for an automotive product selling for $58.00 per unit with a CM ratio of 30%. The companys fixed expenses are $435,000 per year and it plans to sell 30,000 units this year.

Required:

1. What are the variable expenses per unit?

Note: Round your "per unit" answer to 2 decimal places.

1. What is the break-even point in unit sales and in dollar sales?
2. What amount of unit sales and dollar sales is required to attain a target profit of $261,000 per year?
3. Assume by using a more efficient shipper, the company can reduce its variable expenses by $5.80 per unit. What is the companys new break-even point in unit sales and dollar sales? What dollar sales are required to attain a target profit of $261,000?