Super Sales Company is the exclusive distributor for a high$-$quality knapsack. The product sells for $$120$ per unit and has a CM ratio of $25\%.$ The company$$s fixed expenses are $$405,000$ per year. The company plans to sell $14,000$ knapsacks this year.

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Required:

$1.$ What are the variable expenses per unit?

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$2.$ Use the equation method for the following:

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a$.$ What is the break$-$even point in units and in sales dollars?

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b$.$ What sales level in units and in sales dollars is required to earn an annual profit of $$117,000?$

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c$.$ What sales level in units is required to earn an annual after$-$tax profit of $$117,000$ if the tax rate is $25\%?$

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d$.$ Assume that through negotiation with the manufacturer, Super Sales Company is able to reduce its variable expenses by $$6$ per unit. What is the company$$s new break$-$even point in units and in sales dollars? $($Do not round intermediate calculations. Round your final answers to the nearest whole number.$)$