Break-Even Point Radison Enterprises sells a product for $113 per unit. The variable cost is $53 per unit, while fixed costs are $1,404,000. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $118 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $118 per unit units units