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

Sales price per pair of sandals$ 28Variable expenses per pair of sandals14Contribution margin per pair of sandals$ 14Fixed expenses per year:Building rental$ 4,200Equipment depreciation4,200Selling7,000Administrative12,600Total fixed expenses$ 28,000

Required:

1. What is the break-even point in unit sales and dollar sales?

Note: Do not round intermediate calculations.