(Break-even point and operating leverage) Footwear Inc. manufactures a complete line of men's and women's dress shoes for independent merchants. The average selling price of its finished product is $85 per pair. The variable cost for this same pair of shoes is $50 . Footwear Inc. incurs fixed costs of $190 comma 000 per year. a. What is the break-even point in pairs of shoes sold for the company? b. What is the dollar sales volume the firm must achieve to reach the break-even point? c. What would be the firm's profit or loss at the following units of production sold: 5 comma 000 pairs of shoes? 12 comma 000 pairs of shoes? 18 comma 000 pairs of shoes?