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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 pertain to Shop 48:

		Per Pair of Shoes
Sales price		$	60.00
Variable expenses:
Invoice cost		$	27.00
Sales commission			9.00
Total variable expenses		$	36.00
Fixed expense per year:
Advertising		$	60,000
Rent			40,000
Salaries			200,000
Total fixed expenses		$	300,000

Required:

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