There are following two methods to obtain break-even point: 1. Mathematical Method 2. Graphical Method. 1. Mathematical Method: Let cost be the common variable in two situations 1 and 2, then cost equations will be; C1 = f1(x)... a function of (x) ...(1) C2 = f2(x)... another function of (x) ...(2) C1 – may be as total cost, annual cost, [...]
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