Super Sales Company is the excluslve distributor for a high-quality knapsack. The product sells for $100 per unt and has a CM ratio of 35\%. The company's fixed expenses are $420,000 peryeoc, The company plans to sell 14,000 knapsacks this year Required: 1. What are the 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? b. Whot sales level in units and in saies dollars is requled to eam an annual proft of $105,000 ? c. What sales level in units is required to eam an annual after tax profit of $105,000 if the tax rate is 205 ? d. Assume that through negotation wath the manutactures, Super Sales Company is able to reduce its varlable expenses by $5 per unt. Whot is the compliny's new break even point in unts and in sales dollrs? (Do not round intermedlate calculations. Aound your final answers to the nearest whole number)