Super Sales Company is the exclusive distributor for a high-quality knapsack. The product sells for $140 per unit and has a CM ratio of 40%. The company's fixed expenses are $441,000 per year. The company plans to sell 8,000 knapsacks this year. Required: 1. What are the 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? b. What sales level in units and in sales dollars is required to earn an annual profit of $105,000