Break-Even Point Nicolas Enterprises sells a product for $102 per unit. The variable cost is $64 per unit, while fixed costs are $434,644. Determi ne (a) the break even point in sales units and (b) the break-even point if the selling price were increased to $107 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $107 per unit units units