What is Break Even Point?

Break Even Point ( BEP ) :
BEP means the point of no profit or no loss. BEP is the output level or sales value, at
which the Total cost is equal to Total sales.
Revenue below BEP, the business will incur losses.
Above BEP, the business will earn profits.
At BEP the business makes neither profit nor loss.
BEP can be calculated in units or value.