Break-Even Point Hilton Inc. sells a product for $113 per unit. The variable cost is $68 per unit, while fixed costs are $516,375. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $119 p a. Break-even point in sales units units b. Break-even point if the selling price were increased to $119 per unit units 4)