Break-Even Point Radison Inc. sells a product for $53 per unit. The variable cost is $30 per unit, while fixed costs are $98,394. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $61 per unit a. Break-even point in sales units units b. Break-even point if the selling price were increased to $61 per unit units