Super Sales Company is the exclusive distributor for a revolutionary bookbag. The product sells for $60 per unit and has a CM ratio of 40%. The companys fixed expenses are $360,000 per year. The company plans to sell 17,000 bookbags this year. Required: 1. What are the variable expenses per unit? (Omit the "$" sign in your response.) Variable expenses $ 2. Use the equation method for the following: a. What is the break-even point in units and in sales dollars? (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 $90,000? (Omit the "$" 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 $3 per unit. What is the companys new break-even point in units and in sales dollars? (Round your answers to the nearest whole number. Omit the "$" sign in your response.) New break-even point in units New break-even point in sales dollars $