Calculate the break-even point in units for 2022. Break-even point Ivanhoe Footwear Co. produces high-quality shoes. To prepare for next year's marketing campaign, the company's controller has prepared the following information for the current year, 2022: Variable costs (per pair of shoes) Direct materials $39 Direct manufacturing labour 18 Variable overhead (manufacturing, marketing, distribution, customer service, and administration) Total variable costs 23$80 Fixed costs Manufacturing $2,640,000 Marketing, distribution, and customer service 455,000 Administrative Total fixed costs 785,000 $3,880,000 \begin{tabular}{|lr} \hline Selling price per pair of shoes & $180 \\ \hline Expected revenues, 2022(50,300 units ) & $9,054,000 \\ \hline Income tax rate & 40% \end{tabular}