Super Sales Company is the exclusive distributor for a revolutionary bookbag. The product sells for $43 per unit and has a CM ratio of 40%. The company's fixed expenses are $430,000 per year. The company plans to sell 26,000 bookbags this year. Required: What are the variable expenses per unit? (Round your answer to 2 decimal places. Omit the "$" sign in your response.) Variable expenses $ _____ Use the equation method: a. What is the break-even point in units and in sales dollars? (Do not round intermediate calculations. Round your answers to the nearest whole number. Omit the "$" sign in your response.) 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 $86,000? (Do not round intermediate calculations. Round your answers to the nearest whole number. Omit the "$" sign in your response.) Sales level in units ______ Sales level in dollars $ ______ c. Assume that through negotiation with the manufacturer the Super Sales Company is able to reduce its variable expenses by $4.80 per unit. What is the company's new break-even point in units and in sales dollars? (Do not round intermediate calculations. Round your final answers to the nearest whole number. Omit the "$" sign in your response.) New break-even point in units _____ New break-even point in sales dollars $ ______