Break-Even Point Nicolas Enterprises sells a product for $81 per unit. The variable cost is $46 per unit, while fixed costs are $431,200. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $90 per unit. a. Break-even point in sales units X units b. Break-even point if the selling price were increased to $90 per unit X units Feedback To Work a. Unit sales price minus unit variable costs equals unit contribution margin. b. Fixed costs divided by unit contribution margin = break-even point in units, Check My Wack