Break-Even Sales Currently, the unit selling price of a product is $390, the unit variable cost is $320, and the total fixed costs are $1,000,000. A proposal is being evaluated to increase the unit selling price to $440. a. Compute the current break even sales (units). units b. Compute the anticipated break-even sales (units), assuming that the unit selling price is increased to the proposed $440, and all costs remain constant units