The Fashion Shoe Company operates a chain of women's shoe shops carrying many styles of shoes all sold for $40 per pair. 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: Required: 5. Refer to the original data. The company is considering eliminating sales commissions entirely in its shops and increasing fixed iolaries by $31,000 annually. If this change is made, what will be Shop 48 's new break-even point in unit sales and dollar sales? Note: Do not round intermediate calculations