Break-Even Point Sheridan Enterprises sells a product for $59 per unit. The variable cost is $40 per unit, while fixed costs are $65,702. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $66 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $66 per unit units units Target Profit Woodsman Company sells a product for $150 per unit. The variable cost is $65 per unit, and fixed costs are $544,000. Determine (a) the break-even point in sales units and (b) the break-even point in sales units if the company desires a target profit of $163,200. a. Break-even point in sales units b. Break-even point in sales units in the company desires a target profit of $163,200 units units Contribution Margin Sally Company sells 37,000 units at $31 per unit. Variable costs are $17.98 per unit, and fixed costs are $144,500. Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) income from operations. a. Contribution margin ratio (Enter as a whole number.) % b. Unit contribution margin (Round to the nearest cent.) per unit c. Income from operations