In economics & business, specifically cost accounting, the break-even point (BEP) is the point at which cost or expenses and revenue are equal: there's no net loss or gain, and one has "broken even". A profit or a loss hasn't been made, although opportunity costs have been paid, and capital has received the risk-adjusted, expected return. For example, if a business sells less than 200 tables each month, it'll make a loss, if it sells more, it'll be a profit. With this information, the business… (More on Break-even)