eBook Show Me How Calculator Break-Even Point Hilton Enterprises sells a product for $115 per unit. The variable cost is $58 per unit, while fixed costs are $1,455,552. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $122 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $122 per unit units