and learning resource from Cengage Learning cengagenow.com/ilrn/takeAssignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator=&inprogress=false eBook Show Me How Break-Even Point Sheridan Inc. sells a product for $116 per unit. The variable cost is $53 per unit, while fixed costs are $2,190,888. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $122 per unit. a. Break-even point in sales units X units b. Break-even point if the selling price were increased to $122 per unit units Feedback Check My Work Unit sales price minus unit variable costs equals unit contribution margin. b. Fixed costs divided by unit contribution margin = break-even point in units