Please see "work step by step" for explanation.
Work Step by Step
Producing a commodity involves a cost of production , which is a function C(x), where x is the number of units produced. The reason for producing the commodity is to sell it at a unit price, generating revenue, which is a function R(x), of units sold. The break-even quantity is the number of units x for which the cost equals the revenue, which we find by solving C(x)=R(x) Breaking even means reaching the point where we are no longer at a loss, but have not yet generated any profit.