Required information Problem 6-26 CVP Applications; Break-Even Analysis; Graphing [LO6-1, LO6-2, LO6-4, LO6-5] [The following information applies to the questions displayed below.] The Fashion Shoe Company operates a chain of women's shoe shops that carry many styles of shoes that are all sold at the same price. Sales personnel in the shops are paid a sales commission on each pair of shoes sold plus a small base salary. The following data pertains to Shop 48 and is typical of the company's many outlets: Selling price Variable expenses: Invoice cost Per Pair of Shoes $ 40.00 $ 16.00 Sales commission 4.00 Total variable expenses $ 20.00 Annual Fixed expenses: Advertising Rent Salaries Total fixed expenses $ 45,000 31,000 155,000 $ 231,000 Problem 6-26 Part 6 6. Refer to the original data. The company is considering eliminating sales commissions entirely in its shops and increasing fixed salaries by $35,400 annually. If this change is made, what will be Shop 48's new break-even point in unit sales and dollar sales? (Do not round intermediate calculations.) New break-even point in unit sales New break-even point in dollar sales $ 21,312 pairs 532,800