Break-Even Point Nicolas Inc, sells a product for $71 per unit. The variable cost is $43 per unit, while figed costs are $133,280. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $77 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $77 per unit units