3. Last year, a shoes maker could sell 1 billion pairs of shoes. This year, the shoes maker wants to sell its new product "Fire" at a price of RMB200 per a pair of shoes. The production cost of each pairs of "Fire" is RMB50. Selling, general, and administrative expenses for this new product line are RMB2 million and the related depreciation is RMB1 million. How many pairs of shoes "Fire" should be sold in order to achieve the EBIT break-even point for this new product line? 4. Will you consider an opportunity cost as a factor when making a capital budgeting decision