Break-Even Point Hilton Enterprises sells a product for $51 per unit. The variable cost is $29 per unit, while fixed costs are $72,600. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $59 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $59 per un