Merrimac company sells an industrial cleaning product that sell for $160 for a case containing 12 one gallon jugs of the product. The company expects to sell 2000 cases of the product in the current year. The company has determined that its CM ratio is 40% and its fixed expenses are $80000.

1. What are the variable expenses per unit?

2. What is the break-even point in units?

3. What amount of dollar sales is required to attain a target profit of $90000?