The Fashion Shoe Company operates a chain of women's shoe shops carrying many styles of shoes all sold for $$40$ per pair. 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 company's many outlets:

Fixed expenses:

Annual

Advertising

Rent

$$30,000$

Salaries

Total fixed expenses

$24,000$

$120,000$

$$174,000$

Required:

What is Shop $48\text{'}$s annual break$-$even point in unit sales and dollar sales?

Note: Do not round intermediate calculations.

$\backslash$table$[[$Break$-$even point in unit sales,$],[$Break$-$even point in dollar sales,$]]$