Break-Even Point

Sheridan Inc. sells a product for $100 per unit. Thevariable costis $60 per unit, whilefixed costsare $432,000.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $105 per unit.

a.Break-even point in sales unitsfill in the blank 1

unitsb.Break-even point if the selling price were increased to $105 per unitfill in the blank 2

units