Super Sales Company is the exclusive distributor for a revolutionary bookbag. The product sells for $38 per unit and has a CM ratio of 34%. The company's fixed expenses are $284,240 per years. The company plans to sell 23,000 bookbags this year. What are the variable expenses per unit? (Round your answer to 2 decimal places. Omit the "$" sign in your response.) Use the equation method: 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.) What sales level in units and in sales dollars is required to earn an annual profit of $64,600? (Do not round intermediate calculations. Round your answers to the nearest whole number. Omit the "$" sign in your response.) Assume that through negotiation with the manufacturer the Super Sales Company is able to reduce its variable expenses by $4.70 per unit. What is the company's new break-even point in units and in sales dollars? (Do not round intermediate calculations. Round your final answers to the nearest whole number. Omit the "$" sign in your response.)