Break-Even Point The break-even point for a company is where costs equal revenues. Therefore the break-even point is the solution to a system of two equa- tions. For each of the following, C represents cost in dollars to produce x items and R represents revenue in dollars from selling x items.

C = 5x + 60 

R = 8x 

(a) What are the company's fixed costs? 

(b) How much does it cost to make one unit of the product? 

(c) Find the break-even point and interpret each coordinate in context.