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Angie Silva has recently opened The Sandal Shop in Brisbane, Australia, a store that specializes in fashionable sandals. In time, she hopes to open a chain of sandal shops. As a first step, she has gathered the following data for her new store:

Sales price per pair of sandals	$	34
Variable expenses per pair of sandals		17
Contribution margin per pair of sandals	$	17
Fixed expenses per year:
Building rental	$	12,800
Equipment depreciation		12,800
Selling		10,200
Administrative		15,200
Total fixed expenses	$	51,000

1. What is the break-even point in unit sales and dollar sales?