Break-Even Point Hitton Inc. sells a product for $97 per unit. The variable cost is $57 per unit, whale faxed costs are $313,600. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $106 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $106 per unit