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For the equation , the point is
Break-even Sales
The amount of revenue required to cover both fixed and variable expenses, resulting in zero profit.
Recent Month
The latest completed month period for which data or details are considered or analyzed, typically in a financial or operational context.
Break-even Point
The level of production or sales at which total revenues equal total expenses, resulting in no profit or loss.
Unit and Dollars
Refers to the measure of financial and physical quantities in terms of units (number of items) and their monetary value in dollars.
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