Break-Even Point Nicolas Inc. sells a product for $104 per unit. The variable cost is $56 per unit, while fixed costs are $995,328. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $110 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $110 per unit units