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	$ 40.00
Variable expenses:
Invoice cost	$ 19.50
Sales commission	4.50
Total variable expenses	$ 24.00

	Annual
Fixed expenses:
Advertising	$ 38,000
Rent	28,000
Salaries	140,000
Total fixed expenses	$ 206,000

6. Refer to the original data. The company is considering eliminating sales commissions entirely in its shops and increasing fixed salaries by $31,800 annually. If this change is made, what will be Shop 48's new break-even point in unit sales and dollar sales?