Break-Even Point Sheridan Enterprises sells a product for $89 per unit. The variable cost is $61 per unit, while fixed costs are $186,592.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $95 per unit.

a. Break-even point in sales units units

b. Break-even point if the selling price were increased to $95 per unit units