21- 2 Practice Exercises Break-Even Point Nicolas Enterprises sells a product for $117 per unit. The variable cost is $69 per unit, while fixed costs are $746,496. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $123 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $123 per unit units