Break-Even Point Labianc Inc. sells a product for $55 per unit. The variable cost is $25 per unit, while fixed costs are $226,800. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $61 per unit. a. Break-even point in sales units.................... units b. Break-even point if the selling price were increased to $61 per unit units........................ units