Break-Even Sales Currently, the unit selling price of a product is $330, the unit variable cost is $270, and the total fixed costs are $1,080,000. A proposal is being evaluated to increase the unit selling price to $370. 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 $370, and all costs remain constant. units