target profit and break even analysis, Cost Accounting

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Lindon Company is the exclusive distributor for an automotive product that sells for $43 per unit and has a CM ratio of 35%. The company''s fixed expenses are $421,400 per year. The company plans to sell 29,000 units this year.

Requirement 1:
What are the variable expenses per unit? (Omit the "$" sign in your response.)

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