Show Me How X Break-Even Point x Nicolas Inc. sells a product for $55 per unit. The variable cost is $26 per unit, while fixed costs are $121,104. . Determine (a) the breakeven point in sales units and (b) the breakeven point if the selling price were increased to $62 per ' unit. x a. Break-even point in sales units E X units b. Break-even point if the selling price were increased to $62 per unit E X units Feedback ' Check My Work a. Unit sales price minus unit variable costs equals unit contribution margin 0 be Fixed costs divided by unit contribution margin = break-even point in units