Break-Even Point Hilton Inc. sells a product for $73 per unit. The variable cost is $50 per unit, while fixed costs are $88,872. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $78 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $78 per unit units