Break-Even Point

Sheridan Enterprises sells a product for $100 per unit. The variable cost is $47 per unit, while fixed costs are $977,532.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $105 per unit.

a. Break-even point in sales units	units
b. Break-even point if the selling price were increased to $105 per unit	units