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Break-Even Point Sheridan Inc. sells a product for $117 per unit. The variable cost is $63 per unit, while fixed costs are $1,245,132. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $124 per unit. a. Break-even point in sales units C] units b. Break-even point if the selling price were increased to $124 per unit units Contribution Margin Harry Company sells 33,000 units at $38 per unit. Variable costs are $22.42 per unit. and fixed costs are $262,200. Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) operating income. a. Contribution margin ratio (Enter as a whole number.) [:1 0/0 b. Unit contribution margin (Round to the nearest cent.) $[:' per unit c. Operating income $[