The HighStep Shoe Company operates a chain of shoe stores that sell $10$ different styles of inexpensive men's shoes with identical unit costs and selling prices. A unit is defined

as a pair of shoes. Each store has a store manager who is paid a fixed salary. Individual salespeople receive a fixed salary and a sales commission. HighStep is considering

opening another store that is expected to have the revenue and cost relationships shown here.

$($Click the icon to view the revenue and cost information.$)$

Read the requirements.

Requirement $1$a$.$ What is the annual breakeven point in units sold?

Determine the formula used to calculate the breakeven number of units, then calculate the number of units that must be sold to break even.

Data table