Break-Even Point Nicolas Inc, sells a product for $98 per unit. The variable cost is $46 per unit, while fixcd costs are $784,160. Determine (a) the break-even point in sales units and (b) the break-even point if the seling price were increased to $104 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $104 per unit units