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 expenses are 5480.000 per year. The company plans to sell 13.000 knapsacks this year. Required: 1. What are the variable expenses per unit? Variable expenses per unit S 60 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 12,000 S 1,200,000 b. What sales level in units and in sales dollars is required to earn an annual profit of $104,000? 14,600 Sales in units Sales in dollars S 1.460,000 c. What sales level in units is required to earn an annual after-tax profit of $104,000 if the tax rate is 20%? Sales in units 15,250 d. Assume that through negotiation with the manufacturer, Super Sales Company is able to reduce its variable expenses by $8 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.) 10,000 New break-even point in units New break-even point in sales dollars 1,000,000 3. Use the formula 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 b. What sales level in units and in sales dollars is required to earn an annual profit of $104,000? Sales in units Sales in dollars c. What sales level in units is required to earn an annual after-tax profit of $104,000 if the tax rate is 20%? Sales in units d. Assume that through negotiation with the manufacturer, Super Sales Company is able to reduce its variable expenses by $B 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.) New break-even point in units New break-even point in sales dollars