Super Sales Company is the exclusive distributor for a high-quality knapsack. The product sells for $80 per unit and has a CM ratio of 40%. The company's fixed expenses are $720,000 per year. The company plans to sell 23,000 knapsacks this year. Required: 1. What are the variable expenses per unit? b. What sales level in units and in sales dollars is required to earn an annual profit of $80,000? Sales in units Sales in dollars c. What sales level in units is required to earn an annual after-tax profit of $80,000 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 $4 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