Every business faces a critical threshold in its operations—the point at which sales revenue precisely covers all expenses. This pivotal moment, known as the break-even point, separates a time ...

This is useful information, since it informs a business of how many products it needs to sell to reach the break-even point (BEP). The (BEP) can be illustrated visually using a break-even graph.

The graph above demonstrates a break-even point (BEP) of 100 units. Construct a chart with output (units) on the horizontal (X) axis, and costs and revenue on the vertical (Y) axis. Choose a ...