Super Sales Company is the exclusive distributor for a high-quality knapsack. The product sells for $100 per unit and has a CM ratio of 40%. The company's fixed costs are $450,000 per year. The company plans to sell 15,000 knapsacks this year. Required: 1. What are the variable costs per unit? 2. a. What is the break-even point in units and in sales dollars? I b. What sales level in units is required to earn an annual after-tax profit of $108,000 if the tax rate is 20%? e. Assume that through negotiation with the manufacturer, Super Sales Company is able to reduce its variable expenses by S5 per unit. Selling price and fixed costs do not change. What is the company's new break-even point in units and in sales dollars