Break Even Point Hilton Enterprises sells a product for $59 per unit. The variable cost is $29 per unit, while fixed costs are $157,500. Determine (a) the break even point in sales units and (b) the break-even point if the selling price were increased to $64 per unit. a. Break-even point in sales units units b. Break even point if the selling price were increased to $64 per unit units