Super Sales Company is the exclusSuper Sales Company is the exclusive distributor for a high$-$quality knapsack. The product sells for $$80$ per unit and has a CM ratio of

$40\%.$ The company's fixed expenses are $$360,000$ per year. The company plans to sell $13,000$ knapsacks this year.

Required:

What are the variable expenses per unit?

Variable expenses per unit

Use the equation method for the following:

a$.$ What is the break$-$even point in units and in sales dollars?

b$.$ What sales level in units and in sales dollars is required to earn an annual profit of $$96,000?$

c$.$ What sales level in units is required to earn an annual after$-$tax profit of $$96,000$ if the tax rate is $25\%?$

Sales in units

d$.$ Assume that through negotiation with the manufacturer, Super Sales Company is able to reduce its variable expenses by $$4$ 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.$)$

New break$-$even point in units

New break$-$even point in sales dollarsive distributor for a high$-$quality knapsack. The product sells for $$80$ per unit and has a CM ratio of

$40\%.$ The company's fixed expenses are $$360,000$ per year. The company plans to sell $13,000$ knapsacks this year.

Required:

What are the variable expenses per unit?

Variable expenses per unit

Use the equation method for the following:

a$.$ What is the break$-$even point in units and in sales dollars?