Break-Even Point Hilton Inc. sells a product for $112 per unit. The variable cost is $66 per unit, while fixed costs are $814,660. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $121 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $121 per unit units