Break-Even Point Hilton Inc. sells a product for $89 per unit. The variable cost is $44 per unit, while fixed costs are $303,750. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $94 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $94 per unit units units Contribution Margin Willie Company sells 40,000 units at $33 per unit. Variable costs are $19.47 per unit, and fixed costs are $167,800. Determine (a) the contribution argin ratio, (b) the unit contribution margin, and (c) operating income. a. Contribution margin ratio (Enter as a whole number.) b. Unit contribution margin (Round to the nearest cent.) % per unit c. Operating income