Question 3 14 Marks Lindt Company is the exclusive distributor for an automotive product that sells for R40 per unit and has a CM ratio of 30%. The company's fixed expenses are R180,000 per year. The company plans to sell 16,000 units this year. Required: 3.1. What is the variable expense per unit? 3.2. Use the equation method: a. What is the break-even point in unit sales and in Rand sales? b. What amount of unit sales and Rand sales is required to earn an annual profit of R60,000? c. Assume that by using a more efficient shipper, the company is able to reduce its variable expense by R4 per unit. What is the company's new break-even point in unit sales and in Rand sales? Repeat (3.1) above using formula method. 3.3