Break-Even Point Sheridan Enterprises sells a product for $111 per unit. The variable cost is $62 per unit, while fixed costs are $1,056,440. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $117 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $117 per unit units