Break-Even Point Sheridan Inc. sells a product for $70 per unit. The variable cost is $32 per unit, while fixed costs are $454,860. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $77 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $77 per unit units