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Nicolas Enterprises sells a product for $60 per unit. The variable cost is $35 per unit, while fixed 1 answer below » Nicolas Enterprises sells a product for $60 per unit. The variable cost is $35 per unit, while fixed costs are $80,000. Determine the (a) break-even point in sales units and (b) break-even point if the selling price were increased to $67 per unit. Dec 02 2015 12:06 PM