Break-Even Point Hilton Enterprises sells a product for $54 per unit. The variable cost is $30 per unit, while fixed costs are $114,048. Determine () the break-even point in sales units and (b) the break-even point if the selling price were increased to $63 per unit, a. Break-even point in sales units b. Break-even point if the selling price were increased to $63 per unit units units