Super Sales Company is the exclusive distributor for a revolutionary bookbag. The product sells for $32 per unit and has a CM ratio of 34%. The company's fixed expenses are $184,960 per year. The company plans to sell 18,000 bookbags this year. What are the variable expenses per unit? (Round your answer to 2 decimal places.) 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.) b. What sales level in units and in sales dollars is required to earn an annual profit of $54,400? (Do not round intermediate calculations. Round your answers to the nearest whole number.) c. Assume that through negotiation with the manufacturer the Super Sales Company is able to reduce its variable expenses by $4.30 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.) Repeat (2) above using formula 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.) b. What sales level in units and in sales dollars is required to earn an annual profit of $54,400? (Do not round intermediate calculations. Round your answers to the nearest whole number.) c. Assume that through negotiation with the manufacturer the Super Sales Company is able to reduce its variable expenses by $4.30 per unit. What is the company's new break-even point in units and in sales dollars? (Round your answers to the nearest whole number.)