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 $90 per pair. The variable cost for this same pair of shoes is $55. Footwear Inc. incurs fixed costs of $180, 000 per year. a. What is the break-even point in pairs of shoes for the company? b. What is the dollar sales volume the firm must achieve to reach the break-even point? a. What is the break-even point in pairs of shoes for the company? units b. What is the dollar sales volume the firm must achieve to reach the break-even point? $