The following data pertains to Shop $48$ and is typical of the company's many outlets:

Annual

Fixed expenses:

Required:

Refer to the original data. The company is considering eliminating sales commissions entirely in its shops and increasing

fixed salaries by $$40,000$ annually. If this change is made, what will be Shop $48\text{'}$s new break$-$even point in unit sales and dollar

sales?

Note: Do not round intermediate calculations.