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 $40.00 Selling price Variable expenses: Invoice cost Sales commission Total variable expenses Fixed expenses: Advertising Rent Salaries Total fixed expenses $ 16.00 4.00 $ 20.00 Annual $ 43,000 35,000 165,000 $ 243,000 Required: 1 What is Shop 48's annual break-even point in unit sales and dollar sales? (Do not round Intermediate calculations.) pairs Break-even point in unit sales Break-even point in dollar sales