Break-Even Point Hilton Inc. sells a product for $82 per unit. The variable cost is $37 per unit, while fixed costs are $656,100. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $91 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $91 per unit 14,580 units 12,150 units