Super Sales Company is the exclusive distributor for a high$-$quality knapsack. The product sells for $$60$ per unit and has a CM r $40\%.$ The company's fixed expenses are $$360,000$ per year. The company plans to sell $17,000$ knapsacks this year.

Required:

What are the variable expenses per unit

Variable expenses per unit

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

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 $$90,000?$

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