Sales price per pair of sandals Variable expenses per pair of sandals. Contribution margin per pair of sandals Fixed expenses per year: Building rental Equipment depreciation Selling Administrative Total fixed expenses $ 26 13 $ 13 $ 5,900 5,900 5,900 21,300 $ 39,000 Problem 5-30 (Algo) Part 3 3. Angie has decided that she must earn a profit of $19,500 the first year to justify her time and effort. How many pairs of sandals must be sold to attain this target profit? Unit sales to attain target profit pairs