Break-Even Point Nicolas Inc. sells a product for $117 per unit. The variable cost is $71 per unit, while fixed costs are $349,140. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $126 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $126 per unit units