Lindon Company is the exclusive distributor for an automotive product that sells for $40.00 per unit and has a CM ratio of 35%. The company's fixed expenses are $322,000 per year. The company plans to sell 24,000 units this year. Required: 1. What are the variable expenses per unit? (Round your answer to 2 decimal places.) riable expenses per unit 2. Use the equation method: a. What is the break-even point in unit sales and in dollar sales? (Do not round intermediate calculations Break-even point in unit sales Break-even point in dollar sales b. What amount of unit sales and dollar sales is required to earn an annual profit of $70,000? (Do not round intermediate calculations.) Sales level in units Sales level in dollars