Break-Even Point Sheridan Enterprises sells a product for $64 per unit. The variable cost is $40 per unit, while fixed costs are $69,120. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $70 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $70 per unit units