1. BE.05-02.ALGO Break-Even Point 2. BE.05-03 ALGO Sheridan Enterprises sells a product for $86 per unit. The variable cost is $56 per unit, while fixed costs are $99,900. 3. EX.05-01 Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $93 per unit. 4. PR.05-02A.ALGO a. Break-even point in sales units b. Break-even point if the selling price were increased to $93 per unit