OMWWU HOW Calculator Break-Even Point Radison Enterprises sells a product for $114 per unit. The variable cost is $54 per unit, while fixed costs are $1,900,800. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $120 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $120 per unit units