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 $360,000 per year . The company plans to sell 14.000 knapsacks this year. Required: 1. What are the variable expenses per unit? Variable expenses per unit 90 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 12.000 Break-even point in sales dollars $1,440,000 b. What sales level in units and in sales dollars is required to earn an annual profit of $108,000? Sales in units 15,600 Sales in dollars | $1.872,000 c. What sales level in units is required to eam an annual after-tax profit of $108,000 if the tax rate is 2597 Sales in units 16,800 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.) New break-even point in units 10,000 New break-even point in sales dollars $1.200,000 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 $108.000? Sales in units Sales in dollars c. What sales level in units is required to eam an annual after-tax profit of $108,000 if the tax rate is 25%? Sales in units 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.) New break-even point in units New break-even point in sales dollars