Break-Even Point Nicolas Inc. sells a product for $51 per unit. The variable cost is $30 per unit, while fixed costs are $52,920. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $60 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $60 per unit units