) ? dl 44%.. 2:20 PM Break-Even Point Sheridan Enterprises sells a product for $67 per unit. The variable cost is $42 per unit, while fixed costs are $148,750, Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $76 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $76 per unit