Break-even point Sheridan Inc. sells a product for $109 per unit. The variable cost is $70 per unit, while fixed costs are $547,560. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $115 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $115 per unit units