Break-Even Point Hilton Inc. sells a product for $105 per unit. The variable cost is $51 per unit, while fixed costs are $1,446,336. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $113 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $113 per unit units units