Footwear Inc. manufactures a complete line of men's and women's dress shoes for independent merchants. The average selling price of its furnished product is $75 per pair. The variable cost for this same pair of shoes is $60. 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? c. What would be the firm's profit or loss at the following units of production sold 4,000 pairs of shoes? 9,000 pairs of shoes? 15,000 pairs of shoes