Break-Even Point Nicolas Enterprises sells a product for $89 per unit. The variable cost is $47 per unit, while fixed costs are $338,688. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $95 per unit. a. Break-even point in sales units X units b. Break-even point if the selling price were increased to $95 per unit X units Foodback Check My Work Unit sales price minus unit variable costs equals unit contribution margin b. Foxed costs divided by unit contribution margin-break-even point in units Learning Objective 3