Break-Even Point Radison Inc. sells a product for $54 per unit. The variable cost is $26 per unit, while fixed costs are $232,064. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $63 per unit. a. Break-even point in sales units units b. Break-even point if the selling price, were increased to $63 per unit units