Lindon Company is the exclusive distributor for an automotive product that sells for $48.00 per unit and has a CM ratio of 30% The company's fixed expenses are $324,000 per year. The company plans to sell 26,500 units this year. Required: 1 What are the variable expenses per unit? (Round your "per unit" answer to 2 decimal places.) 2 What is the break-even 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 $180,000 per year? 4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $4.80 per unit What is the company's new break-even point in unit sales and in dollar sales? What dollar sales is required to attain a target profit of $180,000 1 Variable expense per unit 2 Break-even point in units 2 Break-even point in dollar sales 3. Unit sales needed to attain target profit 3. Dollar sales needed to attain target profit 4 New break-even point in unit Sales 4 New break even point in dollar sales