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	$ 30.00
Variable expenses:
Invoice cost	$ 9.50
Sales commission	5.50
Total variable expenses	$ 15.00

	Annual
Fixed expenses:
Advertising	$ 58,000
Rent	37,000
Salaries	190,000
Total fixed expenses	$ 285,000

Required:

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