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Break-Even Point Sheridan Inc, selis a product for $77 per unit. The variable cost is $42 per unit, while fixed costs are $215,600. 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