Super Sales Company is the exclusive distributor for a high-quality knapsack. The product sells for $90 per unit and has a CM ratio of 20%. The company's fixed expenses are $540,000 per year. The company plans to sell 32,000 knapsacks this year. Required. 1. What are the variable expenses per unit? Variable expenses per unit$ 2. Use the equation method for the following: a. What is the break-even point in units and in sales dollars? Break-even point in units Break-even point in sales dollars 6,000 $2,700,000 b. What sales level in units and in sales dollars is required to earn an annual profit of $108,000? Sales in units Sales in dollars c. What sales level in units is required to earn an annual after-tax profit of $108,000 if the tax rate is 20%? Sales in units