Angie Silva has recently opened The Sandal Shop in Brisbane, Australia, a store that specializes in fashionable sandals. In time, she hopes to open a chain of sandal shops. As a first step, she has gathered the following data for her new store:

Sales price per pair of sandals	$	32
Variable expenses per pair of sandals		16
Contribution margin per pair of sandals	$	16
Fixed expenses per year:
Building rental	$	9,600
Equipment depreciation		12,000
Selling		9,600
Administrative		16,800
Total fixed expenses	$	48,000

Required:

1. What is the break-even point in unit sales and dollar sales? (Do not round intermediate calculations.)