Break-Even Point Hilton Enterprises sells a product for $98 per unit. The variable cost is $54 per unit, while fixed costs are $820,864. Determine (a) the break-even point in sales units and (b) the break-even point of the selling price were increased to $107 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $107 per unit units