Lindon Company is the exclusive distributor for an automotive product that sells for $22.50 per unit and has a CM ratio of 30%. The company's fixed expenses are $121,500 per year. The company plans to sell 12,000 units this year. Required: 1. What are the variable expenses per unit? (Round your answer to 2 decimal places.) per unit Variable expenses 2. Use the equation method: a. What is the break-even point in unit sales and in dollar sales? 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 $33,750? Sales level in units Sales level in dollars