The increase in the unit breakeven point caused by an increase in fixed costs of $50,000 is equal to the additional number of units that need to be sold in order to increase contribution margin by $50,000.

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The unit breakeven point increases when fixed costs increase because more units must be sold to cover the additional fixed costs. The additional units needed to be sold to cover the $50,000 increase in fixed costs directly increase the contribution margin by $50,000, assuming the selling price per unit and variable cost per unit remain constant. This is because the contribution margin per unit (selling price per unit - variable cost per unit) multiplied by the additional units sold equals the increase in total contribution margin needed to offset the increase in fixed costs.

The Increase in the Unit Breakeven Point Caused by an Increase