Break-Even Point

Sheridan Inc. sells a product for $74 per unit. The variable cost is $34 per unit, while fixed costs are $548,800.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $83 per unit.

a. Break-even point in sales units (fill in the blank) units

b. Break-even point if the selling price were increased to $83 per unit (fill in the blank) units