Grant's Western Wear is a retailer of western hats located in Atlanta, Georgia. Although Grant's carries numerous styles of western hots, each hat has approximately the same price and invoice purchase cost, as shown below. Sales personnel receive targe commissions to encourage them to be more aggressive in their sales efforts. Currently the economy of Atlanta is really humming, and sales growth at Grant's has been great. However, the business is very competitive, and Grant has relied on its knowledgeable and courteous staff to attract and retain customers, who otherwise might go to other western wear stores. Also, because of the rapid growth in sales, Grant is finding it more difficult to manage certain aspects of the business, such as restocking of inventory and hiring and training new salespeople. $31.00 17.05 4.05 $ 21.10 Sales price Per-unit variable costs: Invoice cost Sales commissions Total per-unit variable costs Total annual fixed costs: Advertising Rent Salaries Total fixed costs $ 23,100 28,200 124,200 $175,500 The annual breakeven point in unit sales is calcutated to be The annual breakeven point in unit sales is calculated to be: Multiple Choice 17,728 units 16,728 units 18,728 units 1572B units 19,728 units