Break-Even Point Radison Inc. sells a product for $103 per unit. The variable cost is $55 per unit, while fixed costs are $516,096. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $111 per unit. a. Break-even point in sales units X units b. Break-even point if the selling price were increased to $111 per unit X units