Break-Even Point Hilton Enterprises sells a product for $62 per unit. The variable cost is $42 per unit, while fixed costs are $58,000. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $71 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $71 per unit units