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 $80 per pair. The variable cost for this same pair of shoes is $50. Footwear Inc. incurs fixed costs of $170,000 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 (Round to the nearest whole number.) b. What is the dollar sales volume the firm must achieve to reach the break-even point? $ (Round to the nearest cent.)