Break-Even Point Elrod Inc. sells a product for $75 per unit. The variable cost is $45 per unit, while fixed costs are $48,000. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $95 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $95 per unit units