Break-Even Point Sheridan Inc. sells a product for $55 per unit. The variable cost is $31 per unit, while fixed costs are $152,064. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $64 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $64 per unit units units