Break-Even Point Nicolas Enterprises sells a product for $66 per unit. The variable cost is $44 per unit, while fixed costs are $84,216. Determine the break-even point in sales units and (b) the break-even point if the selling price were increased to $73 per unit a. Break-even point in sales units b. Break-even point if the selling price were increased to $73 per unit units 1 units