eBook Show Me How Print Item Break-Even Point Hilton Enterprises sells a product for $88 per unit. The variable cost is $48 per unit, while fixed costs are $313,600. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $97 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $97 per unit units units