Break-Even Point O'Shaughnessy Inc. sells a product for $90 per unit. The variable cost is $65 per unit, while fixed costs are $65,000. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $105 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $105 per unit units