Break-Even Point Hilton Enterprises sells a product for $44 per unit. The variable cost is $29 per unit, while fixed costs are $36,225, Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $52 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $52 per unit units units