21-3 Exercises & Problems Break-Even Sales Currently, the unit selling price of a product is $210, the unit variable cost is $170, and the total fixed costs are $432,000. A proposal is being evaluated to increase the unit selling price to $230. a. Compute the current break-even sales (units). units b. Compute the anticipated break-even sales (units), assuming that the unit selling price is increased to the proposed $230, and all costs remain constant. units