Break-Even Point Radison Inc. sells a product for $110 per unit. The variable cost is $64 per unit, while fixed costs are $914,112. 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 19,872 units X units Feedback Check My Work a. Unit sales price minus unit variable costs equals unit contribution margin. b. Fixed costs divided by unit contribution margin = break-even point in units.