Break-Even Point Lablane Inc. sells a product for $118 per unit. The variable cost is $76 per unit, while fixed costs are $352,800. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $126 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $126 per unit units units