Break-Even Point Sheridan Enterprises sells a product for $111 per unit. The variable cost is $58 per unit, while fixed costs are $1,140,454. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $116 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $116 per unit units units