Break-Even Point Lablanc Inc. sells a product for $95 per unit. The variable cost is $54 per unit, while fixed costs are $576,583. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $103 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $103 per unit units units