Lablanc Inc, sells a product for $45 per unit. The variable cost is $27 per unit, while fixed costs are $25,272. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $53 per unit. a. Break-even point in sales units .................units b. Break-even point if the selling price were increased to $53 per unit.............. units