Flaherty Ltd sells two types of shoes, men’s shoes and women’s shoes. During the financial year ended 30 June 2016, fixed costs were $460 800 and sales were in the ratio of three units (pairs) of men’s shoes to one unit (pair) of women’s shoes. Men’s shoes sell for $180 per pair, and the variable costs are $116 per pair. Women’s shoes sell for $300 per pair, and the variable costs are $204 per pair.

Required

A. Calculate the break-even point in total units and the number of units of each type of shoe that must be sold at the break-even point.

B. How many units of men’s shoes and how many pairs of women’s shoes must the firm sell to achieve a profit of $57600?