Break-Even Point Lablanc Inc. sells a product for $49 per unit. The variable cost is $28 per unit, while fixed costs are $86,436. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $56 per unit. a. Break-even point in sales units fill in the blank 1 units b. Break-even point if the selling price were increased to $56 per unit fill in the blank 2 units