The Fashion Shoe Company operates a women's shoe shop that carries many styles of shoes that are sold at the same price. Sales personnel in the shop 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 office. Revenue and cost data for the shop are as follows: Selling price Variable costs: Per pair of shoes $30.00 Invoice cost 13.50 Sales commission 4.50 Total variable costs $18.00 Annual Fixed costs: Advertising $30,000 Rent 20,000 Salaries 100,000 Total Fixed Costs $150,000 1. Calculate the break-even point in units (pair of shoes) 2. Calculate the break-even point in sales dollars. 3. Prepare an income statement using the contribution format. Assume that 12,000 pairs of shoes were sold.