Break-Even Sales Currently, the unit selling price of a product is $200, the unit variable cost is $160, and the total fixed costs are $288,000. A proposal is being evaluated to increase the unit selling price to $220. a. Compute the current break-even sales (units). X units b. Compute the anticipated break-even sales (units), assuming that the unit selling price is increased to the proposed $220, and all costs remain constant. X units