Break Even Point Hilton Inc. sells a product for $90 per unit. The variable cost is $54 per unit, while fixed costs are 5445,874 Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $97 per unit. a. Break-even point in sales units 12,384 units b. Break-even point of the selling price were increased to $97 per unit 10,873 X units Feedback Check My Work a Unit sales price minus unit variable costs equals unit contribution margin b. Fixed costs divided by unit contribution margin-break-even point in units