Requirement 5. Determine the formula, then compute the sales in units to achieve a profit of $18,000, assuming no change in selling price and assuming the following given information: Selling price per unit, $45; total fixed expenses, $89,500; variable expenses per unit, $35. Assume that variable expenses are reduced by 20% per unit, and the total fixed expenses are increased by 10%. Total fixed expenses )/ Contribution margin per unit = Target # of units