Break-Even Point Sheridan Enterprises sells a product for $89 per unit. The variable cost is $53 per unit, while fixed costs are $371,952. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $94 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $94 per unit units