Break-Even Point Lablanc Inc. sells a product for $52 per unit. The variable cost is $30 per unit, while fixed costs are $45,012. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $61 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $61 per unit units units