Break-Even Point

Sheridan Inc. sells a product for $78 per unit. The variable cost is $53 per unit, while fixed costs are $144,375.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $86 per unit.

a. Break-even point in sales units	units
b. Break-even point if the selling price were increased to $86 per unit	units