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 equations. For each of the following, C represents cost in dollars to produce x items and R represents revenue in dollars from selling x items.

The daily cost to a company to produce each item is $30,000 with total fixed costs of $120,000. The company can sell the item for $90,000 each. 

(a) Write a cost function C(x) and a revenue function R(x) for this company 

(b) How many items does the company need to sell to break even?