Lindon Company is the exclusive distributor for an automotive product selling for $$40$ per unit with a $CM$ ratio of $30\%.$ The company's

fixed expenses are $$180,000$ per year and it plans to sell $16,000$ units this year.

Required:

What are the variable expenses per unit?

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 $$60,000$ per year?

Assume by using a more efficient shipper, the company can reduce its variable expenses by $$4$ 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 $$60,000?$