Break-Even Point

Sheridan Enterprises sells a product for $77 per unit. The variable cost is $39 per unit, while fixed costs are $389,880.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $84 per unit.

a. Break-even point in sales units	______ units
b. Break-even point if the selling price were increased to $84 per unit	______units