Use the following to answer questions 1-3: Grant's Western Wear is a retailer of cowboy boots located in Atlanta, Georgia. Although Grant's carries numerous styles of boots, each pair has approximately the same price and invoice purchase cost, as shown below. $ 90.00 Sales price Variable costs: Invoice cost Sales commission Total variable costs per unit Fixed costs: Selling expense Adminsitrative expense Total annual fixed costs $ 47.60 $ 3.40 $ 51.00 $ 54,000 $ 126,000 $ 180,000 1. The annual breakeven point in unit sales is calculated to be: 2. The annual breakeven point in dollar sales is calculated to be: 3. If 12,000 pair of boots were sold, Grant's operating income would be