Lindon Company is the exclusive distributor for an automotive product that sells for $$40$ per unit and has a CM ratio of $30\%.$ The company's fixed expenses are $$180,000$ per year. The company plans to sell $16,000$ units this year.

Required:

$1.$

What are the variable expenses per unit?

$2.$

What is the break$-$even point in unit sales and in dollar sales?

$3.$

$4.$

What amount of unit sales and dollar sales is required to attain a target profit of $$60,000$ per year?

Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $$4$ per unit. What is the company's new break$-$even point in unit sales and in dollar sales? What dollar sales is required to attain a target profit of $$60,000?$