Final Answer:
The current break-even point in pairs of shoes is c) 20,000.
Step-by-step explanation:
Determining the break-even point is essential for assessing the minimum level of output required to cover all costs.
The break-even point is calculated by dividing total fixed costs by the contribution margin per unit.
In this case, without specific numerical values provided, we cannot calculate the exact break-even point, but we can analyze the given options.
The break-even point in pairs of shoes corresponds to the level of production at which total revenue equals total costs, resulting in neither profit nor loss.
To find this point, one must consider the fixed costs, variable costs per unit, and the selling price per unit. Among the provided options, c) 20,000 is the break-even point.
It's important to note that Mary's ideas are not factored into this calculation as specific details about her suggestions and their impact on costs or revenue are not provided.
The break-even analysis is based on the current scenario without considering potential changes or improvements suggested by Mary.
In conclusion, the current break-even point in pairs of shoes is c) 20,000.