Break-Even Point Hilton Enterprises sells a product for $40 per unit. The variable cost is $27 per unit, while fixed costs are $27,040. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $47 per unit. units a. Break-even point in sales units b. Break-even point if the selling price were increased to $47 per unit units