please answer ASAP.. *only last part with a "RED X"*

17 Lindon Company is the exclusive distributor for an automotive product that sells for $32.00 per unit and has a CM ratio of 30%. The company's fixed expenses are $177600 per year. The company plans to sell 20,900 units this year 0.72 points Required 1. What are the variable expenses per unit? 2. What is the break-even point in unit sales and in dollar sales? 44242 3. What amount of unit sales and dollar sales is required to attain a target profit of $81,600 per year? 4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $3.20 per unit. What is the company's new break-even point in unit sales and in dollar sales? Answer is complete but not entirely correct. S 22.40 18,500 S 592,000 27,000 $ 864,000 13,875 $ 444,000 $ 864,000 1. Variable expense per unt 2. Break-even point in units Break-even point in dollar sales 3. Unit sales needed to attain target profit Dollar sales needed to attain target profift 4.New break-even point in unit sales New break-even point in dollar sales Dollar sales needed to attain target profit