Break-Even Point Hilton Inc. sells a product for $119 per unit. The variable cost is $79 per unit, while fixed costs are $288,000. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $124 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $124 per unit units units