Sunland 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 $39 21 Variable costs (per pair of shoes) Direct materials Direct manufacturing labour Variable overhead (manufacturing marketing, distribution, customer service, and administration) Total variable costs 22 $82 $2.540,000 Fixed costs Manufacturing Marketing distribution, and customer service Administrative Total fixed costs 530,000 760,000 $3,830,000 $182 Selling price per pair of shoes Expected revenues, 2022 (51,000 units) $9,282,000 40% Income tax rate Calculate the projected operating income before tax for 2022 Operating income before tax $ (b) Calculate the break-even point in units for 2022. Break-even point units