Break-Even Point Nicolas Inc. sells a product for $84 per unit. The variable cost is $39 per unit, while fixed costs are $536,625. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $92 per unit. a. Break-even point in sales units X units b. Break-even point if the selling price were increased to $92 per unit units