2.3.2.3b - Break-even point

Calculate break-even where total costs equal total revenue.

Use b - break-even point to connect the rule to the data and decision in the question.

This matters because b - break-even point determines what can be inferred or chosen; begin with the stated conditions and keep the conclusion tied to the evidence.

Example: apply b - break-even point to one small, clearly defined case, show the key step or comparison, and explain the result in words.

Boundary: b - Break-even point is not a universal recommendation. Check the syllabus scope, assumptions, units and the limits of the evidence before generalising.