1. Sheridan Inc. sells a product for $91 per unit. The variable cost is $52 per unit, while fixed costs are $349,830.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $98 per unit. a. Break-even point in sales units ________ units b. Break-even point if the selling price were increased to $98 per unit _____ units

2. Woodsman Company sells a product for $140 per unit. The variable cost is $65 per unit, and the fixed costs are $577,500.

Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of $144,375. a. Break-even point in sales units _______ units b. Break-even point in sales units required for the company to achieve a target profit of $144,375 ______ units

3. Currently, the unit selling price of a product is $1,000, the unit variable cost is $600, and the total fixed costs are $21,600,000. A proposal is being evaluated to increase the unit selling price to $1,200.

a. Compute the current break-even sales (units). ____ units

b. Compute the anticipated break-even sales (units), assuming the unit selling price increases and all costs remain constant. ____units