Jimenez Inc. sells a product for $126 per unit. The variable cost is $82 per unit, while fixed costs are $119,000. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were decreased to $118 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were decreased to $118 per unit units