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

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