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 pertains to Shop 48 and is typical of the companys many outlets:

Per Pair of Shoes Selling price $ 20.00

Variable expenses: Invoice cost $ 7.00

Sales commission 3.00

Total variable expenses $ 10.00

Annual Fixed expenses:

Advertising $ 32,000

Rent 21,000

Salaries 105,000

Total fixed expenses $ 158,000

Required: 1. What is Shop 48's annual break-even point in unit sales and dollar sales?