Required information

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The Fashion Shoe Company operates a chain of womens 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 companys many outlets:

		Per Pair of Shoes
Selling price		$	25.00
Variable expenses:
Invoice cost		$	11.50
Sales commission			3.50
Total variable expenses		$	15.00
			Annual
Fixed expenses:
Advertising		$	44,000
Rent			34,000
Salaries			170,000
Total fixed expenses		$	248,000

Required:

1. What is Shop 48's annual break-even point in unit sales and dollar sales? (Do not round intermediate calculations.)