Break-Even Point Nicolas Inc. sells a product for $79 per unit. The variable cost is $36 per unit, while fixed costs are $453,005. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $85 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $85 per unit units