Sheridan Footwear Co. produces high-quality shoes. To prepare for next year's marketing campaign, the company's controller has prepared the following information for the current year, 2022: Variable costs (per pair of shoes) Direct materials $43 Direct manufacturing labour 22 Variable overhead (manufacturing, marketing, distribution, customer service, and administration) 22 Total variable costs $87 Fixed costs Manufacturing $2,550,000 Marketing, distribution, and customer service 480,000 Administrative 775,000 Total fixed costs $3,805,000 $187 Selling price per pair of shoes Expected revenues, 2022 (50,100 units) $9,368,700 Income tax rate 40% (b) Calculate the break-even point in units for 2022. Break-even point units Save for Later Attempts: 0 of 2 used Submit