Question 1 Modern Footwear Industries manufactures a complete line of men's and women's dress shoes for independent merchants. The average selling price for its finished product is RM85 per pair. The variable cost is RM58. Modern Footwear incurs fixed costs of RM170,000 annually and interest paid is RM20,000. The current sales level of the company is 12,500 pairs of shoes. b. What is the break-even point in unit and value if the company's sales volume increase by 20%? Original sales volume = 12,500 units New sales volume = 15,000 units