Memtech Company is the exclusive distributor of a high-speed computer memory chip. The product sells for $50 per unit and has a CM ratio of 30%. The company's fixed expenses are $240,000 per year. Required: 1. What are the variable expenses per unit? 2. Determine the following: a. What is the break-even point in units and in sales dollars? b. What sales level in units and in sales dollars is required to earn an operating income of $75,000? c. Assume that through negotiation with the manufacturer, Memtech Company is able to reduce its variable expenses by $5 per unit. What is the company's new break-even point in units and in sales dollars? d. Referring to the original data, what sales level in dollars is required to earn an annual profit of $75,000 after taxes if the company's tax rate is 20%