Lindon Company is the exclusive distributor for an automotive product that sells for $38 per unit and has a CM ratio of 33%. The company's fixed expenses are $275, 883 per year. The company plans to sell 23,000 units this year. Requirement 1: What are the variable expenses per unit? {Round your answer to 2 decimal places. Omit the sign in your response.) Requirement 2: Use the equation method for the following: What is the break-even point in units and sales dollars? (Omit the "$" sign in your response.) What sales level in units and in sales dollars is required to earn an annual profit of $62, 700? (Omit the "S" sign in your response.) Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $4.0 per unit. What is the company s new break-even point in units and sales dollars? (Round all your answers to the nearest whole number. Do not round intermediate calculations. Omit the "$" sign in your response.)