Break-Even Point Sheridan Inc. sells a product for $73 per unit. The variable cost is $42 per unit, while fixed costs are $109,554. Determine (a) the break-even point in sales units and (b) the break-even point in the selling price were increased to s80 per unit. a. Break-even point in sales units units b). Break-even point if the selling price were increased to $80 per unit units