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 substantial commission on each pair of shoes sold (in addition to a small base salary) in order to encourage them to be aggressive in their sales efforts. The following worksheet contains cost and revenue data for Shop 48 and is typical of the companys many outlets: Per Pair of Shoes Selling price $ 30.00 Variable expenses: Invoice cost $ 11.00 Sales commission 4.00 Total variable expenses $ 15.00 Annual Fixed expenses: Advertising $ 40,000 Rent 31,000 Salaries 175,000 Total fixed expenses $ 246,000 Required: 1. Calculate the annual break-even point in unit sales and in dollar sales for Shop 48. 3. If 15,500 pairs of shoes are sold in a year, what would be Shop 48s net operating income or loss? 4. The company is considering paying the store manager of Shop 48 an incentive commission of 75 cents per pair of shoes (in addition to the salespersons commission). If this change is made, what will be the new break-even point in unit sales and in dollar sales? (Do not round intermediate calculations. Round your final answers to the nearest whole number.)