SHOW wie How Break-Even Point Sheridan Inc. sells a product for $111 per unit. The variable cost is $72 er unit, while fixed costs are $547,560. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $117 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $117 per unit units units