Break-Even Point Hilton Enterprises sells a product for $106 per unit. The variable cost is $55 per unit, while fixed costs are $936,360. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $115 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $115 per unit units. units