*** 1 s ureak-even point? 400 6. Boll & Branch is a new brand of luxury linens. The variable cost per king-size sheet set is $155 and the manufacturer has total fixed costs of $500,000 a year. The company estimates first year sales will be 50,000 sets. Determine the price to consumers if the company desires a 40 percent markup on selling price. Assume that the company sells their sheets directly to consumers online. Also, use unit cost when estimating the dollar markup. $275