Break-Even Point Sheridan Enterprises sells a product for $109 per unit. The variable cost is $74 per unit, while fixed costs are $215,600. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $118 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $118 per unit units units