In 2024, Sheridan Company had a break-even point of $354,000 based on a unit selling price of $4.00 and fixed costs of $141,600. In 2025, the unit selling price and the unit variable costs did not change, but the break-even point increased to $442,000.

In 2024, Sheridan Company had a break-even point of $354,000 based on a unit selling price of $4,00 and fixed costs of $141,600, In 2025 , the unit selling price and the unit variable costs did not change, but the break-even point increased to $442,000