The following data pertains to Shop 48 and is typical of the company's many outlets: Selling price Variable expenses: Invoice cost Sales commission Total variable expenses Per Pair of Shoes $ 20.00 $ 4.50 5.50 $ 10.00 Fixed expenses: Advertising Rent Salaries Annual $ 43,000 30,000 150,000 Total fixed expenses $ 223,000 Required: 1. What is Shop 48's annual break-even point in unit sales and dollar sales? Note: Do not round intermediate calculations. Break-even point in unit sales Break-even point in dollar sales 22,300 pairs