Break-Even Point Hilton Enterprises sells a product for $71 per unit. The variable cost is $40 per unit, while fixed costs are $255,626 Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $78 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $78 per unit units units