In economics, 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". Computation In the linear Cost-Volume-Profit Analysis model, the break-even point (in terms of Unit Sales (X)) can be directly computed in terms of Total Revenue (TR) and Total Costs (TC) as: » egin. R=C Where R is revenue generated C is cost incurred for example Fixed costs + Variable Costs or Q X P(Price p… (More on Break-even)