Break-Even Point Sheridan inc. seils a product for $85 per unit. The variable cost is $55 per unit, while fixed costs are $233 , 100. Determine ( a ) the break-even point in sates units and ( b ) the break-even point if the seing price were increased to $92 per unit. a. Break-even point in sales units X anits b. Break-even point if the selling price were increased to 592 per unit x units