Break-Even point Sheridan Inc. sells a product for $63 per unit. The variable cost is $32 per unit, while fixed costs are $138,384. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $68 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $68 per unit units