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 $ $40$

Variable expenses per pair of sandals $16$

Contribution margin per pair of sandals $ $24$

Fixed expenses per year:

Building rental $ $15,000$

Equipment depreciation $7,000$

Selling $20,000$

Administrative $18,000$

Total fixed expenses $ $60,0001.$ What is the break$-$even point in unit sales and dollar sales? $($Do not round intermediate calculations.$)$