Super Sales Co., is the exclusive distributor for a revolutionary bookbag. The product sells $60 per unit and has a CM ratio of 40%. The companys fixed expenses are $360,000 per year. The company plans to sell 17,000 bookbags this year. 2. Using the equation method: b. What sales level in units and in sales dollars is required to earn an annual profit of $90,000? (part 3 of the question)