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 $ 30.09 Selling price Variable expenses: Invoice cost Sales commission Total variable expenses $ $ 13.50 4.50 18.00 Annual Fixed expenses: Advertising Rent Salaries Total fixed expenses $ 30,000 20,000 100,000 $ 150,000 Required: 1. What is Shop 48's annual break-even point in unit sales and dollar sales? (Do not round intermediate calculations.) Break-even point in unit sales pairs