The document discusses how to calculate a company's break-even point. It explains that the break-even point is where a company goes from making a loss to making a profit. It outlines the steps to determine the break-even point which are calculating the fixed costs, variable costs, total costs, and total revenue of the company and finding the point where total revenue covers total costs.

1. Break-Even Analysis Mr Arthur

8. The Break-Even Point Sales and Costs (£) Revenue Total Cost Number of Items Produced