Super Sales Company is the exclusive distributor for a high-quality knapsack. The product sells for $90 per unit and has a CM ratio of 20 %. The company's fixed expenses are $540,000 per year. The company plans to sell 32,000 knapsacks this year Required: 1. What are the variable expenses per unit? 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? Break-even point in units Bresk-even pcint in sales dollars b. What sales level in units and in sales dollars is required to earn an annual profit of $108,000? Sawin nins In March, Mitchell Limited had sales of $250,000 (50,000 units), total variable expenses of $190,000, and total fixed expenses of $36,000. Required: 1. What is the company's CM ratio? CM ratio 2. Calculate the break-even level of sales in dollar Break even level of sales in dollars t 3. Estimate the change in the company's operating income if it increased its total sales by $20,000 Original New Operating income