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 breakeven 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 efficient shipper, the company can reduce its variable expenses by $$3\mathrm{.}80$ per unit. What is the company? new break$-$even point in unit sales and dollar sales? What dollar sales are requred to attain a target profit of $$114,000?$

Answer is not complete.

$\backslash$table$[[\backslash$table$[[1.$ Variable expense per unit$]],5,26\mathrm{.}600],[2.$ Break$-$even point in units,,$20,0000],[2.$ Break$-$even point in dollar sales,$8.,760,000$

$**$ i need help with the second $3.$