The Fashion Shoe Company operates a chain of women's 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 pertains to Shop 48 and is typical of the company's many outlets: Per Pair of Shoes $ 40.00 Selling price Variable expenses Invoice cost Sales comission Total variable expenses $ $ 14.00 6.00 20.00 Annual Fixed expenses: Advertising Rent Salaries Total fixed expenses $ 49,000 41,000 195,000 $285,000 Required: 1. What is Shop 48's annual break-even point in unit sales and dollar sales? (Do not round intermediate calculations.) pairs Break-even point in unit Sales Break-even point in dollar sales