Break-Even Point Hilton Enterprises sells a product for $60 per unit. The variable cost is $33 per unit, while fixed costs are $96,228. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $66 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $66 per unit units units