Break-Even Point Nicolas Enterprises sells a product for $44 per unit. The variable cost is $30 per unit, while fixed costs are $25,872. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $52 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $52 per unit units 13