Break Even Point Hilton Inc. sells a product for $66 per unit. The variable cost is $31 per unit while fixed costs are $150,675. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $72 per unit. units a. Break-even point in sales units units b. Break-even point if the selling price were increased to $72 per unit Target Profit Trailblazer Company sells a product for $215 per unit. The variable cost is $80 per unit, and fixed costs are $931,500. Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of $223,560. a. Break-even point in sales units units b. Break-even point in sales units required for the company to achieve a target profit of $223,560 units