LIndon Company is the exclusive distributor for an automotive product selling for $$58\mathrm{.}00$ per unIt with a $CM$ ratio of

$30\%.$ The company's fixed expenses are $$435,000$ per year and It plans to sell $30,000$ unlts thls year.

Requlred:

What are the varlable expenses per unit?

Note: Round your "per unlt" answer to $2$ decimal places.

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

What amount of unit sales and dollar sales is required to attaln a target profit of $$261,000$ per year?

Assume by using a more efficient shipper, the company can reduce its varlable expenses by $$5\mathrm{.}80$ per unit. What is

the company's new break$-$even polnt in unit sales and dollar sales? What dollar sales are required to attaln a target

profit of $$261,000?$