Break-even analysis

I WANT TO KNOW BREAK EVEN POINT AND CALCULATION OF THAT 

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Break even point is that situation in which firms's cost = revenue . in other words firm earning is only to bear the cost . It the point in which firms earns no profit no loss. If production increase then profit will decreases irrespective of fixed cost & vive versa then profit wil increase.

BEP ( in sales) =  Fixed cost/ contribution per unit

Contribution = sales- variable cost

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