Form payment Steam and PayPal Checkout Login . FAFSA on the Get Started - FAES eBook Show Me How Print item Break-Even Point Sheridan Enterprises sells a product for $50 per unit. The variable cost is $34 per unit, while fixed costs are $37,632. Determine (a) the break-even point in sales units and (b) the break even point if the selling price were increased to $55 per unit. a. Break-even point in sales units units b. Break even point if the selling price were increased to $55 per unit units