Break-Even Point Sheridan Inc. sells a product for $102 per unit. The variable cost is $66 per unit, while fixed costs are $390,096. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $109 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $109 per unit units units