Break-Even Point Sheridan Enterprises sells a product for $72 per unit. The variable cost is $42 per unit, while fixed costs are $133,200. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $79 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $ 79 per unit units units